v2.4.0.6

Statements of Cash Flows (USD $)	6 Months Ended
Statements of Cash Flows (USD $)	Jan. 31, 2013	Jan. 31, 2012
Cash flows from operating activities:
Net loss	$ (870,928)	$ 1,098,678
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,624	4,918
Fair value of vested stock options	24,190	7,501
Increase (decrease) in deferred rent	0	(3,096)
Amortization of convertible notes debt discount	20,485	540,183
Change in fair value of derivative liability	3,645,959	(2,057,571)
Amortization of deferred financing costs	267,123	41,435
Gain on debt conversion	(3,484,870)	0
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(35,360)	16,554
Accounts payable	82,678	785
Accrued liabilities	75,632	(90,518)
Deferred revenue	0	405,000
Net cash used in operating activities	(271,467)	(36,131)
Cash flows from investing activities :
Capital expenditures	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Proceeds from the issuance of common stock	1,030,000	0
Net cash provided by financing activities	1,030,000	0
Net change in cash and equivalents	758,533	(36,131)
Cash and equivalents - beginning balance	24,041	354,198
Cash and equivalents - ending balance	782,574	318,067
Interest	200	915
Cash paid for taxes	0	0
Derivative liability – convertible reclassification	$ 3,760,654	$ 0

The increase in the net discounted value of the proved oil and gas reserves due only to the passage of time.

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Tamir Biotechnology, Inc. 10-Q/A