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JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Aug. 31, 2018
Aug. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income for the year $ 2,920,639 $ 2,726,657
Items not affecting cash:    
Depreciation and amortization 274,065 275,214
Loss on sale of property, plant and equipment 27,022 394
Deferred income taxes 70,509 (20,009)
Changes in non-cash working capital items:    
(Increase) in accounts receivable (587,437) (222,851)
(Increase) in note receivable (4,000)  
(Increase) in inventory (995,652) (738,528)
Decrease in prepaid expenses 248,525 237,119
(Increase) decrease in prepaid income taxes (114,310) 596
(Decrease) increase in accounts payable and accrued liabilities (273,021) 131,556
Net cash provided by operating activities 1,566,340 2,390,148
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds on sale of property, plant and equipment 1,000 3,480
Purchase of property, plant and equipment (110,528) (474,359)
Net cash used in investing activities (109,528) (470,879)
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock (1,271,599) (526,941)
Net cash used in financing activities (1,271,599) (526,941)
Net increase in cash 185,213 1,392,328
Cash, beginning of year 5,912,250 [1] 4,519,922
Cash, end of year [1] $ 6,097,463 $ 5,912,250
[1] Note 14, Supplemental disclosure with respect to cash flows