v3.6.0.2

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities
Net loss	$ (224,388)	$ (1,102,923)
Adjustments to reconcile net loss to net cash from operating activities:
Stock-based compensation	31,431	47,041
Loss on sale of oil and gas interest	0	150,050
Impairment loss on investment	0	317,876
Depletion expense	0	20,000
Conversion of interest payable to common stock	0	46,608
Amortization of debt discount	0	337,767
Changes in operating assets and liabilities:
Accounts receivable	0	45,055
Payroll liabilities	3,022	(2,521)
Lease payable	0	5,000
Other payable	7,595	2,045
Interest payable	0	(19,303)
Accrued expenses	(13,205)	2,115
Net cash used in operating activities	(195,545)	(151,190)
Cash flows from investing activities
Investments	(10,000)	(5,000)
Purchase of equipment	(7,200)	0
Proceeds from sale of oil and gas interest	0	185,450
Net cash provided by (used for) investing activities	(17,200)	180,450
Cash flows from financing activities
Proceeds from sale of common stock	72,750	25,000
Repayment on note payable	0	(66,004)
Shareholder advances	10,442	10,000
Net cash provided by (used in) financing activities	83,192	(31,004)
Net (decrease) in cash	(129,553)	(1,744)
Cash, beginning of period	142,762	144,506
Cash, end of period	13,209	142,762
Supplemental cash flow disclosure:
Interest paid	954	6,414
Income taxes paid	0	0
Conversion of shareholder advances to common stock	42,000	0
Common stock issued for investments in oil and gas properties	40,000	0
Acquisition of equipment, cost of equipment	13,200	0
Acquisition of equipment, equipment loan	(6,000)	0
Acquisition of equipment, cash down payment for equipment	7,200	0
Conversion of notes payable - related parties to common stock	$ 0	$ 455,146

Acquisition of equipment, cost of equipment

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Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

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West Texas Resources, Inc. 10-K