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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) - USD ($)
3 Months Ended
Nov. 30, 2017
Nov. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 322,433 $ 485,920
Items not involving an outlay of cash:    
Depreciation and amortization 72,665 68,640
Loss on sale of property, plant and equipment 27,552  
Deferred income taxes (21,565) (3,165)
Changes in non-cash working capital items:    
Decrease (increase) in accounts receivable 201,514 (44,185)
(Increase) decrease in inventory (312,590) 380,408
Decrease in prepaid income taxes   596
(Increase) in prepaid expenses (444,782) (29,223)
Decrease in accounts payable and accrued liabilities (135,512) (564,903)
Increase in income taxes payable   310,974
Net cash provided by (used by) operating activities (290,285) 605,062
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (61,899) (225,622)
Net cash used in investing activities (61,899) (225,622)
Net increase (decrease) in cash (352,184) 379,440
Cash, beginning of period 5,912,250 4,519,922
Cash, end of period [1] $ 5,560,066 $ 4,899,362
[1] Supplemental disclosure with respect to cash flows (note 14)