v2.3.0.11

Condensed Balance Sheets (Unaudited) (USD $)	Jul. 31, 2011	Apr. 30, 2011
Current Assets:
Cash and cash equivalents	$ 23,411	$ 3,806
Accounts receivable-trade	13,922	12,578
Inventory	19,615	19,615
Marketable securities, available for sale	176,834	739,180
Prepaid expenses and other current assets	9,733	9,233
Total current assets	243,515	784,412
Furniture and Equipment, at cost
Equipment leased	1,006	1,509
Furniture and equipment, net of accumulated depreciation	5,959	6,855
Total	6,965	8,364
Intangible Assets, net	113,574	111,453
Total Assets	364,054	904,229
Current Liabilities:
Accounts payable and accrued liabilities	230,174	175,453
Deferred salaries	128,250	128,250
Deferred revenue	1,250	6,875
Total current liabilities	359,674	310,578
Stockholders’ Equity:
Common stock - $.0001 par value; 100,000,000 shares authorized; 67,590,403 sharesissued and outstanding	6,759	6,759
Additional paid-in capital	12,508,825	12,508,825
Accumulated other comprehensive income (loss)	0	221,754
(Deficit) incurred during the development stage	(12,511,204)	(12,143,687)
Total stockholders’ equity	4,380	593,651
Total Liabilities and Stockholders’ Equity	$ 364,054	$ 904,229

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

BIG CAT ENERGY CORP 10-Q