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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) (USD $)
9 Months Ended
May 31, 2014
May 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 1,506,306 $ 2,289,941
Items not involving an outlay of cash:    
Depreciation and amortization 212,694 188,431
(Gain) loss on sale of property, plant and equipment (4,109) (353,852)
Deferred income tax expense (recovery) (6,011) 152,017
Interest income on litigation (19,982) (19,982)
Changes in non-cash working capital items:    
(Increase) decrease in accounts receivable (1,578,367) (1,727,858)
Decrease in inventory 1,275,596 2,410,477
(Increase) decrease in note receivable   5,000
(Increase) decrease in prepaid expenses (739,215) (1,501,480)
(Increase) decrease in prepaid income taxes (47,022) (125,868)
Increase (decrease) in accounts payable and accrued liabilities (774,746) (1,131,569)
Decrease in accrued income taxes   (37,203)
Net cash provided by (used in) operating activities (174,856) 148,054
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (94,274) (183,679)
Proceeds from sale of property, plant and equipment 4,800 410,000
Net cash provided by (used in) investing activities (89,474) 226,321
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock (3,803,718) (4,884)
Net cash used in financing activities (3,803,718) (4,884)
Net increase (decrease) in cash (4,068,048) 369,491
Cash, beginning of period 8,308,445 7,309,388
Cash, end of period $ 4,240,397 [1] $ 7,678,879 [1]
[1] Note 16 Supplemental disclosure with respect to cash flows