XML 38 R25.htm IDEA: XBRL DOCUMENT
v3.24.3

SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Aug. 31, 2024
Accounting Policies [Abstract] |
Schedule of estimated life of assets |
Schedule of estimated life of assets |  |  |
Office equipment |  | 3-7 years |
Warehouse equipment |  | 2-10 years |
Buildings |  | 5-30 years |
Schedule of earnings (loss) per share |
Schedule of earnings (loss) per share |  |  |  |  |  |
|  | 2024 |  |  | 2023 |
Net income (loss) |  | $ | 721,753 |  |  | $ | (20,626 | )
Basic weighted average number of common shares outstanding |  |  | 3,503,221 |  |  |  | 3,498,236 |
Effect of dilutive securities Stock options |  |  | — |  |  |  | — |
Diluted weighted average number of common shares outstanding |  |  | 3,503,221 |  |  |  | 3,498,236 |
Basic and diluted earnings (loss) per common share |  | $ | 0.21 |  |  | $ | (0.01 | )
Schedule of estimated fair values |
Schedule of estimated fair values |  |  |  |  |  |  |  |  |  |  |  |
|  | 2024 |  |  | 2023 |
|  | Carrying |  |  | Fair |  |  | Carrying |  |  | Fair |
|  | Amount |  |  | Value |  |  | Amount |  |  | Value |
Cash and cash equivalents |  | $ | 4,853,367 |  |  | $ | 4,853,367 |  |  | $ | 83,696 |  |  | $ | 83,696 |
Accounts receivable, net of allowance |  |  | 3,668,815 |  |  |  | 3,668,815 |  |  |  | 5,634,924 |  |  |  | 5,634,924 |
Accounts payable and accrued liabilities |  |  | 2,639,370 |  |  |  | 2,639,370 |  |  |  | 4,294,388 |  |  |  | 4,294,388 |
Bank Indebtedness |  |  | — |  |  |  | — |  |  |  | 1,259,259 |  |  |  | 1,259,259 |
Schedule of assets measured at fair value on a recurring basis |
Schedule of assets measured at fair value on a recurring basis |  |  |  |  |  |  |  |  |  |  |  |
|  | August 31, 2024 |  |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 4,853,367 |  |  | $ | 4,853,367 |  |  | $ | — |  |  | $ | — |

X
- References No definition available. + Details
Name: | jctc_ScheduleOfPropertyPlantAndEquipmentUsefulLifeTableTextBlock
Namespace Prefix: | jctc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about asset and liability measured at fair value under fair value option. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-30 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-31 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-32 + Details
Name: | us-gaap_FairValueOptionQuantitativeDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration