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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, 2016
May 31, 2015
May 31, 2016
May 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES        
Net income $ 908,730 $ 461,100 $ 1,572,935 $ 1,072,447
Items not involving an outlay of cash:        
Depreciation and amortization 82,978 71,211 226,961 210,894
Gain on sale of property, plant and equipment     (5,600)  
Deferred income tax expense (recovery) (33,601) (2,163) (30,097) (4,872)
Interest income on litigation   (6,734) (6,661) (19,983)
Decrease in litigation reserve     (84,010)  
Changes in non-cash working capital items:        
(Increase) decrease in accounts receivable (597,843) 107,980 (694,191) (2,483,168)
Decrease in inventory 213,122 2,485,712 1,053,681 536,845
(Increase) decrease in note receivable   275 1,310 13,575
(Increase) decrease in prepaid expenses (271,860) 104,098 (61,249) 41,194
(Increase) decrease in prepaid income taxes 159,031 19,133 26,570 350,863
Increase (decrease) in accounts payable and accrued liabilities 974,527 631,547 689,427 270,805
Net cash provided by (used in) operating activities 1,435,084 3,872,159 2,689,076 (11,400)
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of property, plant and equipment (31,618) (70,543) (79,520) (85,240)
Proceeds from sale of property, plant and equipment     5,600  
Net cash used in investing activities (31,618) (70,543) (73,920) (85,240)
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceeds from bank indebtedness       875,386
Repayment of bank indebtedness   (875,386)   (875,386)
Redemption of common stock (745,878) (1,101,574) (745,878) (2,394,051)
Net cash used in financing activities (745,878) (1,976,960) (745,878) (2,394,051)
Net increase (decrease) in cash 657,588 1,824,656 1,869,278 (2,490,691)
Cash, beginning of period 5,627,987 12,193 4,416,297 4,327,540
Cash, end of period [1] $ 6,285,575 $ 1,836,849 $ 6,285,575 $ 1,836,849
[1] Supplemental disclosure with respect to cash flows, note 15