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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) - USD ($)
 3 Months Ended 9 Months Ended
May. 31, 2015
May. 31, 2014
May. 31, 2015
May. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES        
Net income $ 461,100 $ 936,329 $ 1,072,447 $ 1,506,306
Items not involving an outlay of cash:        
Depreciation and amortization 71,211 73,145 210,894 212,694
Gain on sale of property, plant and equipment       (4,109)
Deferred income tax expense (recovery) (2,163) 2,355 (4,872) (6,011)
Interest income on litigation (6,734) (6,734) (19,983) (19,982)
Changes in non-cash working capital items:        
(Increase) decrease in accounts receivable 107,980 (666,858) (2,483,168) (1,578,367)
Decrease in inventory 2,485,712 283,331 536,845 1,275,596
(Increase) decrease in note receivable 275 (15,000) 13,575  
(Increase) decrease in prepaid expenses 104,098 762,010 41,194 (739,215)
(Increase) decrease in prepaid income taxes 19,133 174,587 350,863 (47,022)
Increase (decrease) in accounts payable and accrued liabilities 631,547 133,976 270,805 (774,746)
Net cash provided by (used in) operating activities 3,872,159 1,677,141 (11,400) (174,856)
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of property, plant and equipment (70,543) (18,899) (85,240) (94,274)
Proceeds from sale of property, plant and equipment       4,800
Net cash used in investing activities (70,543) (18,899) (85,240) (89,474)
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceeds from bank indebtedness     875,386  
Repayment of bank indebtedness (875,386)   (875,386)  
Redemption of common stock (1,101,574) (3,234,699) (2,394,051) (3,803,718)
Net cash used in financing activities (1,976,960) (3,234,699) (2,394,051) (3,803,718)
Net increase (decrease) in cash 1,824,656 (1,576,457) (2,490,691) (4,068,048)
Cash, beginning of period 12,193 5,816,854 4,327,540 8,308,445
Cash, end of period $ 1,836,849 $ 4,240,397 $ 1,836,849 $ 4,240,397