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JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Aug. 31, 2015
Aug. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income for the year $ 1,773,971 $ 1,858,453
Items not affecting cash:    
Depreciation and amortization 281,762 276,340
Gain on sale of property, plant and equipment   (3,546)
Deferred income taxes (26,672) 10,579
Interest income on litigation (26,716) (26,716)
Changes in non-cash working capital items:    
Decrease (increase) in accounts receivable (1,245,319) 901,849
Decrease in note receivable 13,690  
Decrease (increase) in inventory 802,554 (633,138)
Decrease (increase) in prepaid expenses 43,074 (174,924)
Decrease (increase) in prepaid income taxes 519,777 (275,924)
Increase (decrease) in accounts payable and accrued liabilities 694,558 (1,550,585)
Net cash provided by operating activities 2,830,679 382,388
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds on sale of property, plant and equipment   4,800
Purchase of property, plant and equipment (293,380) (110,325)
Net cash used in investing activities (293,380) (105,525)
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock (2,448,542) (4,257,768)
Net cash used in financing activities (2,448,542) (4,257,768)
Net increase (decrease) in cash 88,757 (3,980,905)
Cash, beginning of year 4,327,540 [1] 8,308,445
Cash, end of year [1] $ 4,416,297 $ 4,327,540
[1] Note 16, Supplemental disclosure with respect to cash flows