v2.3.0.15

COMCAM INTERNATIONAL INC UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Net Cash Provided by (Used in) Operating Activities:
Net Income (Loss)	$ (1,479,789)	$ (1,078,798)
Adjustments to Reconcile Income (Loss) to Net Cash Provided by (Used in) Continuing Operations
Common stock issued for services	118,390	390,000
Stock, options and warrants compensation expense	550,830	0
Depreciation and amortization	185,578	321,741
Loss on disposal of assets	0	10,449
Allowance for losses on receivables, net	13,600	0
Accounts receivable	444,719	517,368
Prepaid expenses	6,001	(5,930)
Costs and estimated earnings in excess of billings on uncompleted contracts	175	(78,188)
Other assets	(148,380)	(13,590)
Accounts payable	(71,086)	(142,275)
Accrued expenses	212,498	121,708
Billings in excess of costs and estimated earnings on uncompleted contracts	(178,986)	(51,620)
Net cash provided by operating activities	(346,450)	(9,135)
Net Cash Provided by (Used in) investing Activities:
Payments received on note receivable	0	36,667
Purchase on intangible assets	(42,734)	0
Purchase of property and equipment	(29,849)	(98,347)
Net cash provided by investing activities	(72,583)	(61,680)
Net Cash Provided by (Used in) financing Activities:
Payments on related party payable	0	(36,667)
Payments on long-term debt	(415,000)	(158,350)
Proceeds from issuance of debt	50,000	0
Proceeds from issuance of common stock	368,251	776,500
Net cash provided by financing activities	453,251	581,483
Increase in cash and cash equivalents	34,218	510,688
CASH - BEGINNING OF PERIOD	517,493	217,783
CASH - END OF PERIOD	$ 551,711	$ 728,451

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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

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Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date.

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The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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Total amount included in cost of uncompleted contracts in excess of related billings, or unbilled accounts receivable.

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The gains (losses) included in earnings resulting from the sale or disposal of tangible assets. This item does not include any gain (loss) recognized on the sale of oil and gas property or timber property.

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The fair value of restricted stock or stock options granted to nonemployees as payment for services rendered or acknowledged claims.

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The net cash inflow or outflow from financing activity for the period.

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The net cash inflow or outflow from investing activity.

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The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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