JEWETT CAMERON TRADING CO LTD Segments Disclosure
11. SEGMENT INFORMATION
The Company has three principal reportable segments. These reportable segments were determined based on the nature of the products offered. Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.
The Company evaluates performance based on several factors, of which the primary financial measure is business segment income before taxes. The following tables show the operations of the Company's reportable segments.
Following is a summary of segmented information for the years ended August 31:
| 2025 | 2024 | |||||||
| Sales to unaffiliated customers: | ||||||||
| Industrial wood products | $ | 3,802,791 | $ | 3,728,165 | ||||
| Pet, Fencing and Other | 37,495,349 | 43,330,737 | ||||||
| Seed processing and sales | — | 86,274 | ||||||
| $ | 41,298,140 | $ | 47,145,176 | |||||
| (Loss) income before income taxes: | ||||||||
| Industrial wood products | $ | (8,857 | ) | $ | 19,563 | |||
| Pet, Fencing and Other | (4,242,719 | ) | (146,375 | ) | ||||
| Seed processing and sales | — | 36,310 | ||||||
| Corporate and administrative | 365,552 | 894,325 | ||||||
| $ | (3,886,024 | ) | $ | 803,823 | ||||
| Identifiable assets: | ||||||||
| Industrial wood products | $ | 1,164,274 | $ | 1,069,821 | ||||
| Pet, Fencing and Other | 18,563,411 | 16,286,616 | ||||||
| Seed processing and sales | — | 4,633 | ||||||
| Corporate and administrative | 5,748,913 | 10,129,444 | ||||||
| $ | 25,476,598 | $ | 27,490,514 | |||||
| Depreciation and amortization: | ||||||||
| Industrial wood products | $ | — | $ | — | ||||
| Pet, Fencing and Other | 85,726 | 73,610 | ||||||
| Seed processing and sales | — | 1,949 | ||||||
| Corporate and administrative | 236,805 | 277,307 | ||||||
| $ | 322,531 | $ | 352,866 | |||||
| 2025 | 2024 | |||||||
| Capital expenditures: | ||||||||
| Industrial wood products | $ | — | $ | — | ||||
| Pet, Fencing and Other | — | — | ||||||
| Seed processing and sales | — | — | ||||||
| Corporate and administrative | 115,012 | 110,540 | ||||||
| $ | 115,012 | $ | 110,540 | |||||
The following table lists sales made by the Company to customers which were in excess of 10% of total sales for the years ended August 31:
| 2025 | 2024 | ||||||||
| Sales | $ | 30,471,713 | $ | 31,447,052 | |||||
The Company conducts business primarily in the United States, but also has limited amounts of sales in foreign countries. The following table lists sales by country for the fiscal years ended August 31:
| 2025 | 2024 | |||||||
| United States | $ | 39,704,438 | $ | 45,206,250 | ||||
| Canada | 1,043,245 | 1,734,200 | ||||||
| Mexico/Latin America/Caribbean | 550,457 | 173,317 | ||||||
| Europe | — | 14,000 | ||||||
| Asia/Pacific | — | 17,409 | ||||||
| $ | 41,298,140 | $ | 47,145,176 | |||||
All of the Company’s significant identifiable assets were located in the United States as of August 31, 2025 and 2024.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Dec 1, 2025 | Showing above |
| 2024 | Nov 20, 2024 | |
| 2023 | Nov 28, 2023 | |
| 2022 | Nov 29, 2022 | |
| 2021 | Nov 29, 2021 | |
| 2020 | Nov 12, 2020 | |
| 2019 | Nov 13, 2019 | |
| 2018 | Nov 15, 2018 | |
| 2017 | Nov 13, 2017 | |
| 2016 | Nov 2, 2016 | |
| 2015 | Nov 6, 2015 | |
About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.