JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED BALANCE SHEETS (Expressed in U.S. Dollars) (Prepared by Management) (Unaudited) (USD $)	May 31, 2013		Aug. 31, 2012
Current assets
Cash	$ 7,678,879		$ 7,309,388
Accounts receivable, net of allowance of $0 (August 31, 2012 - $6,509)	4,820,700		3,092,842
Inventory, net of allowance of $139,333 (August 31, 2012 - $139,869)	4,674,912	[1]	7,085,389	[1]
Note receivable	15,000		20,000
Prepaid expenses	1,890,437		388,957
Prepaid income taxes	125,868
Total current assets	19,205,796		17,896,576
Property, plant and equipment, net	1,995,645	[2]	1,997,109	[2]
Intangible assets, net	384,767	[3]	444,203	[3]
Deferred income taxes		[4]	101,573	[4]
Total assets	21,586,208		20,439,461
Current liabilities
Accounts payable	410,948		1,577,182
Litigation reserve	150,837	[5]	170,819	[5]
Accrued liabilities	1,215,732		1,181,067
Accrued income taxes			37,203
Total current liabilities	1,777,517		2,966,271
Deferred tax liability	50,444	[4]		[4]
Total liabilities	1,827,961		2,966,271
Contingent liabilities and commitments	0	[6]	0	[6]
Stockholders' equity
Authorized 21,567,564 common shares, without par value 10,000,000 preferred shares, without par value Issued 3,135,128 common shares (August 31, 2012 - 3,135,942)	1,479,337	[7]	1,479,721	[7]
Additional paid-in capital	600,804		600,804
Retained earnings	17,678,106		15,392,665
Total stockholders' equity	19,758,247		17,473,190
Total liabilities and stockholders' equity	$ 21,586,208		$ 20,439,461

[1] Note 3

[2] Note 4

[3] Note 5

[4] Note 6

[5] Note 12a

[6] Note 12

[7] Note 8