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JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Feb. 29, 2020
Feb. 28, 2019
CASH FLOWS FROM OPERATING ACTIVITIES    
Net (loss) income $ (180,884) $ 469,323
Items not involving an outlay of cash:    
Depreciation and amortization 106,211 96,271
(Gain) on sale of property, plant and equipment (400) (105,365)
Deferred income taxes 24,592 (1,967)
Changes in non-cash working capital items:    
Decrease in accounts receivable 135,288 955,372
(Increase) in inventory (870,743) (1,902,410)
Decrease in note receivable 300 2,203
(Increase) in prepaid expenses (474,253) (218,265)
(Increase) in prepaid income taxes (146,582) (194,522)
(Decrease) in accounts payable and accrued liabilities (351,259) (858,868)
Net cash used in operating activities (1,757,730) (1,758,228)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (152,403) 0
Proceeds from sale of property, plant and equipment 400 324,674
Net cash provided by (used in) investing activities (152,003) 324,674
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock (3,867,046) (957,305)
Net cash used in financing activities (3,867,046) (957,305)
Net decrease in cash (5,776,779) (2,390,859)
Cash, beginning of period 9,652,310 6,097,463
Cash, end of period $ 3,875,531 $ 3,706,604