JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		12 Months Ended
		Aug. 31, 2021	Aug. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income for the year		$ 3,454,953	$ 2,784,525
Items not affecting cash:
Depreciation and amortization		244,279	217,712
Stock-based compensation expense		70,391	0
(Gain) on sale of property, plant and equipment		0	(6,600)
Gain on debt extinguishment		(680,707)	0
Deferred income taxes	[1]	19,993	35,748
(Increase) in accounts receivable		(812,077)	(3,438,474)
Decrease in note receivable		0	1,197
(Increase) in inventory		(5,193,219)	(2,820,341)
(Increase) in prepaid expenses		(1,269,692)	(642,589)
(Increase) decrease in prepaid income taxes		(252,959)	223,420
Increase in accounts payable and accrued liabilities		36,404	1,388,754
(Decrease) increase in income taxes payable		(40,596)	40,596
Net cash (used by) operating activities		(4,423,230)	(2,216,052)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on sale of property, plant and equipment		0	400
Increase in intangible assets		(30,755)	0
Purchase of property, plant and equipment		(1,162,739)	(449,282)
Net cash (used in) provided by investing activities		(1,193,494)	(448,882)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from bank indebtedness		3,000,000	0
(Decrease) increase in notes payable		0	680,707
Redemption of common stock		0	(3,867,046)
Net cash provided (used) in financing activities		3,000,000	(3,186,339)
Net (decrease) in cash		(2,616,724)	(5,851,273)
Cash, beginning of year		3,801,037	9,652,310
Cash, end of year		$ 1,184,313	$ 3,801,037

[1] IS1