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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) - USD ($)
3 Months Ended
Nov. 30, 2015
Nov. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 532,245 $ 327,787
Items not involving an outlay of cash:    
Depreciation and amortization 75,513 69,083
Deferred income taxes 12,805 3,717
Interest income on litigation (6,661) (6,661)
Changes in non-cash working capital items:    
Increase in accounts receivable (631,579) (277,686)
(Increase) decrease in inventory 189,334 (1,590,622)
Decrease in note receivable 950 15,000
Decrease in prepaid income taxes 26,570 205,171
(Increase) decrease in prepaid expenses (333,009) 192,557
Increase in accounts payable and accrued liabilities 88,686 12,848
Net cash used by operating activities (45,146) (1,048,806)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (10,526) (1,280)
Net cash used in investing activities (10,526) (1,280)
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock   (1,292,477)
Net cash used in financing activities   (1,292,477)
Net decrease in cash (55,672) (2,342,563)
Cash, beginning of period 4,416,297 4,327,540
Cash, end of period [1] $ 4,360,625 $ 1,984,977
[1] Supplemental disclosure with respect to cash flows (note 15)