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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) - USD ($)
9 Months Ended
May 31, 2018
May 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 2,219,940 $ 2,001,068
Items not involving an outlay of cash:    
Depreciation and amortization 266,970 222,700
Loss on sale of property, plant and equipment 27,022 393
Deferred income tax expense 41,435 2,162
Changes in non-cash working capital items:    
(Increase) in accounts receivable (3,527,471) (2,190,337)
Decrease in inventory 1,094,535 15,354
(Increase) decrease in prepaid expenses (180,143) 60,093
(Increase) decrease in prepaid income taxes (114,413) 596
Increase in accounts payable and accrued liabilities 609,313 287,928
Increase in income taxes payable   317,074
Net cash provided by operating activities 437,188 717,031
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (99,437) (368,365)
Proceeds from sale of property, plant and equipment 1,000 3,480
Net cash used in investing activities (98,437) (364,885)
Net increase in cash 338,751 352,146
Cash, beginning of period 5,912,250 4,519,922
Cash, end of period $ 6,251,001 $ 4,872,068