JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED BALANCE SHEETS (Expressed in U.S. Dollars) (Prepared by Management) (Unaudited) (USD $)	Feb. 28, 2013		Aug. 31, 2012
Current assets
Cash	$ 4,342,588		$ 7,309,388
Accounts receivable, net of allowance of $0 (August 31, 2012 - $6,509)	7,295,224		3,092,842
Inventory, net of allowance of $132,333 (August 31, 2012 - $139,869)	5,692,293	[1]	7,085,389	[1]
Note receivable			20,000
Prepaid expenses	1,430,912		388,957
Prepaid income taxes	253,952
Total current assets	19,014,969		17,896,576
Property, plant and equipment, net	1,989,760	[2]	1,997,109	[2]
Intangible assets, net	404,498	[3]	444,203	[3]
Deferred income taxes		[4]	101,573	[4]
Total assets	21,409,227		20,439,461
Current liabilities
Accounts payable	1,332,491		1,577,182
Litigation reserve	157,570	[5]	170,819	[5]
Accrued liabilities	1,129,633		1,181,067
Accrued income taxes			37,203
Total current liabilities	2,619,694		2,966,271
Deferred tax liability	49,850	[4]		[4]
Total liabilities	2,669,544		2,966,271
Contingent liabilities and commitments		[6]		[6]
Stockholders' equity
Capital stock Authorized: 10,000,000 preferred shares, without par value and 20,000,000 common shares, without par value. Issued: 1,567,564 common shares (August 31, 2012 - 1,567,971)	1,479,337	[7]	1,479,721	[7]
Additional paid-in capital	600,804		600,804
Retained earnings	16,659,542		15,392,665
Total stockholders' equity	18,739,683		17,473,190
Total liabilities and stockholders' equity	$ 21,409,227		$ 20,439,461

[1] Note 3

[2] Note 4

[3] Note 5

[4] Note 6

[5] Note 12a

[6] Note 12

[7] Note 8