CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Jun. 30, 2015	Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (20,103,354)	$ 1,236,326
Adjustments to reconcile net loss operations to net cash (used in) operating activities:
Depreciation and amortization	169,317	219,454
Debt conversion expense	9,350,726	0
Grant of options for services	1,201,552	188,069
Allowance for doubtful accounts	13,539	0
Issuance of common stock for interest expense	122,414	937,901
Rent concession	65,152	0
(Gain) on fair value of derivative	(652,746)	(11,058,653)
Loss on disposal of property, plant and equipment	47,080	7,789
Amortization of discount on debt	1,375,081	2,969,145
Changes in assets and liabilities:
Decrease/(increase) in accounts receivable	144,554	(770,097)
(Increase) in retainage receivable	(426,648)	0
Decrease in costs and estimated earned profits in excess of billings on uncompleted contracts	0	380,630
(Increase) in inventory	(179,494)	(286,398)
(Increase)/decrease in prepaid expenses and other assets	(257,242)	72,786
Increase in accounts payable and accrued liabilities	1,843,458	1,106,705
Increase in due to related party	44,153	132,457
(Decrease)/increase in deposit payable	(15,000)	95,000
Increase in billings in excess of costs and estimated earned profits on uncompleted contracts	1,482,703	2,265,455
Increase in estimated loss on uncompleted contract	57,699	82,921
NET CASH (USED IN) OPERATING ACTIVITIES	(5,717,056)	(2,420,510)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property, plant and equipment	(58,213)	(8,421)
Proceeds from sale of property, plant and equipment	2,600	0
NET CASH (USED IN) INVESTING ACTIVITIES	(55,613)	(8,421)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of notes payable	(9,024)	(22,768)
Proceeds from notes payable and line of credit	6,864,460	3,452,207
NET CASH PROVIDED BY FINANCING ACTIVITIES	6,855,436	3,429,439
INCREASE IN CASH AND CASH EQUIVALENTS	1,082,767	1,000,508
CASH AND CASH EQUIVALENTS - beginning of period	958,877	636,940
CASH AND CASH EQUIVALENTS - end of period	2,041,644	1,637,448
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Income taxes	1,934	7,199
Interest	0	5,594
Non-cash investing and financing activites:
Issuance of common stock for interest expense	122,414	937,901
Debt conversion expense	9,350,726	0
Capital Contribution:
Issuance of promissory note to related party	(500,000)	0
Capital contribution	(73,982)	0
Decrease in due to related party	573,982	0
Total capital contribution in related party	0	0
Rent concession	65,152	0
Capital contribution	(65,152)	0
Total capital contribution	$ 0	$ 0

Boomerang Systems, Inc. 10-Q