JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS AS OF AUGUST 31, (USD $)	Aug. 31, 2013		Aug. 31, 2012
Current assets
Cash	$ 8,308,445		$ 7,309,388
Accounts receivable, net of allowance of $Nil (August 31, 2012 - $6,509)	3,344,777		3,092,842
Inventory, net of allowance of $134,259 (August 31, 2012 - $139,869)	8,520,991	[1]	7,085,389	[1]
Note receivable	15,000		20,000
Prepaid expenses	587,609		388,957
Prepaid income taxes	270,423
Total current assets	21,047,245		17,896,576
Property, plant and equipment, net	2,241,950	[2]	1,997,109	[2]
Intangible assets, net	368,662	[3]	444,203	[3]
Deferred tax assets		[4]	101,573	[4]
Total assets	23,657,857		20,439,461
Current liabilities
Accounts payable	1,715,458		1,577,182
Litigation reserve	144,103	[5]	170,819	[5]
Accrued liabilities	1,149,882		1,181,067
Accrued income taxes			37,203
Total current liabilities	3,009,443		2,966,271
Deferred tax liability	50,393	[4]		[4]
Total liabilities	3,059,836		2,966,271
Contingent liabilities and commitments		[6]		[6]
Stockholders' equity
Capital stock, authorized: 21,567,564 common shares, without par value, 10,000,000 preferred shares, without par value. Issued 3,134,936 common shares (August 31, 2012 - 3,135,942)	1,479,246	[7]	1,479,721	[7]
Additional paid-in capital	600,804		600,804
Retained earnings	18,517,971		15,392,665
Total stockholders' equity	20,598,021		17,473,190
Total liabilities and stockholders' equity	$ 23,657,857		$ 20,439,461

[1] Note 3

[2] Note 4

[3] Note 5

[4] Note 6

[5] Note 13(a)

[6] Note 13

[7] Note 8