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JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Aug. 31, 2017
Aug. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income for the year $ 2,726,657 $ 2,125,099
Items not affecting cash:    
Depreciation and amortization 275,214 276,268
Loss (gain) on sale of property, plant and equipment 394 (5,600)
Deferred income taxes (20,009) (2,947)
Interest income on litigation   (6,661)
Decrease in litigation reserve   (84,010)
Changes in non-cash working capital items:    
(Increase) decrease in accounts receivable (222,851) 346,043
Decrease in note receivable   1,310
(Increase) decrease in inventory (738,528) 282,558
Decrease (increase) in prepaid expenses 237,119 (113,436)
Decrease in prepaid income taxes 596 25,974
Increase in accounts payable and accrued liabilities 131,556 304,451
Net cash provided by operating activities 2,390,148 3,149,049
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds on sale of property, plant and equipment 3,480 5,600
Purchase of property, plant and equipment (474,359) (926,445)
Net cash used in investing activities (470,879) (920,845)
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock (526,941) (2,124,579)
Net cash used in financing activities (526,941) (2,124,579)
Net increase in cash 1,392,328 103,625
Cash, beginning of year 4,519,922 4,416,297
Cash, end of year $ 5,912,250 $ 4,519,922