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JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED AUGUST 31 (USD $)
12 Months Ended
Aug. 31, 2014
Aug. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income for the year $ 1,858,453 $ 3,132,019
Depreciation and amortization 276,340 256,487
Gain on sale of property, plant and equipment (3,546) (353,852)
Deferred income taxes 10,579 [1] 151,966 [1]
Interest income on litigation (26,716) (26,716)
Changes in non-cash working capital items:    
Decrease (increase) in accounts receivable 901,849 (251,935)
Decrease in note receivable   5,000
Increase in inventory (633,138) (1,435,602)
Increase in prepaid expenses (174,924) (198,652)
Increase in prepaid income taxes (275,924) (270,423)
Increase (decrease) in accounts payable and accrued liabilities (1,550,585) 107,091
Decrease in accrued income taxes   (37,203)
Net cash provided by operating activities 382,388 1,078,180
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds on sale of property, plant and equipment 4,800 410,000
Purchase of property, plant and equipment (110,325) (481,935)
Net cash used in investing activities (105,525) (71,935)
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock (4,257,768) (7,188)
Net cash used in financing activities (4,257,768) (7,188)
Net increase (decrease) in cash (3,980,905) 999,057
Cash, beginning of year 8,308,445 [2] 7,309,388
Cash, end of year $ 4,327,540 [2] $ 8,308,445 [2]
[1] Note 6
[2] Note 16