Statement of Cash Flows (USD $)	9 Months Ended
Statement of Cash Flows (USD $)	Sep. 30, 2011	Sep. 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (138,090)	$ (2,221,921)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Depreciation and Amortization	109,693	183,767
Loss on debt restructuring	0	1,225,748
Beneficial conversion cost in connection with issuance of common stock in exchange for interest payable.	0	88,083
Loss in connection with issuance of 10% convertible preferred stock valued at $1,665,788 in exchange for 8% convertible debentures with an outstanding balance of $1,045,000 at the date of exchange	0	620,788
Debenture valuation adjustment	0	(61,316)
Consultant compensation to be paid with 275,000 shares of common stock, not yet issued	0	140,250
Changes in operating assets and liabilities
(Decrease) in accrued liquidated damages	0	(110,000)
(Increase) in accounts receivable	(38,760)	(1,824)
(Decrease) in accounts payable and accrued expenses	(95,727)	(63,846)
Increase in accrued interest	84,966	143,475
Increase (Decrease) in Deferred revenue	(2,607)	19,621
Net Cash Used in Operating Activities	(80,525)	(37,175)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of property and equipment	(16,014)	(16,357)
Net Cash Used in Investing Activities	(16,014)	(16,357)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans from shareholders in contemplation of private placement of common stock	0	47,500
Increase in note payable under financial institution line of credit	79,442	0
Net Cash Provided by Financing Activities	79,442	47,500
(DECREASE) IN CASH AND CASH EQUIVALENTS	(17,097)	(6,032)
Beginning of period	24,335	58,039
End of period	7,238	52,007
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income Taxes	931	714
Interest	0	1,545
NON-CASH FINANCING ACTIVITIES
Issuance of 978,703 shares of common stock in settlement of accrued interest payable to holders of 8% convertible debentures	0	489,351
Conversion of 8% Convertible Debentures into 30,000 shares of common stock	0	15,000
Issuance of 2,090,000 shares of Series A Preferred Stock in exchange for 8% Convertible Debentures	0	1,045,000
Reversal of Mandatory Prepayment balance in connection with Debenture Amendment and Exchange Agreements	$ 0	$ 51,989

CYBRA CORP 10-Q