JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED BALANCE SHEETS (Prepared by Management) (Unaudited) (USD $)	May 31, 2014		Aug. 31, 2013
Current assets
Cash	$ 4,240,397		$ 8,308,445
Accounts receivable, net of allowance of $Nil (August 31, 2013 - $Nil)	4,923,144		3,344,777
Inventory, net of allowance of $115,426 (August 31, 2013 - $134,259)	7,245,395	[1]	8,520,991	[1]
Note receivable	15,000		15,000
Prepaid expenses	1,326,824		587,609
Prepaid income taxes	317,445		270,423
Total current assets	18,068,205		21,047,245
Property, plant and equipment, net	2,177,368	[2]	2,241,950	[2]
Intangible assets, net	314,133	[3]	368,662	[3]
Total assets	20,559,706		23,657,857
Current liabilities
Accounts payable	962,733		1,715,458
Litigation reserve	124,121	[4]	144,103	[4]
Accrued liabilities	1,127,861		1,149,882
Total current liabilities	2,214,715		3,009,443
Deferred tax liability	44,382	[5]	50,393	[5]
Total liabilities	2,259,097		3,059,836
Contingent liabilities and commitments	0	[6]	0	[6]
Stockholders' equity
Capital stock authorized: 21,567,564 common shares, without par value 10,000,000 preferred shares, without par value. Issued: 2,749,678 common shares (August 31, 2013 - 3,134,936)	1,297,457	[7]	1,479,246	[7]
Additional paid-in capital	600,804		600,804
Retained earnings	16,402,348		18,517,971
Total stockholders' equity	18,300,609		20,598,021
Total liabilities and stockholders' equity	$ 20,559,706		$ 23,657,857

[1] Note 3

[2] Note 4

[3] Note 5

[4] Note 13a

[5] Note 6

[6] Note 13

[7] Note 8