INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

12 Months Ended

Sep. 30, 2023

Supplemental Cash Flow Elements [Abstract]

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

The following table details the effect of changes in current assets and liabilities on the Consolidated Statements of Cash Flows, and presents supplemental cash flow information:


	Year ended September 30,
	2023		2022
Increase (decrease) from changes in:
Receivables	$	1,103,000	$	(1,763,000)
Income tax receivable	(16,000)		15,000
Other current assets	(51,000)		(531,000)
Accounts payable	(595,000)		110,000
Accrued compensation	(278,000)		(48,000)
Other current liabilities	(556,000)		1,190,000
Decrease from changes in current assets and liabilities	$	(393,000)	$	(1,027,000)
Supplemental disclosure of cash flow information:
Cash paid (received) during the year for:

Income taxes paid (refunded), net	$	100,000	$	(98,000)

Capital expenditure accruals related to oil and natural gas acquisition and development decreased $575,000 during the year ended September 30, 2023 and increased $882,000 during the year ended September 30, 2022. Additionally, capital expenditure accruals related to oil and natural gas asset retirement obligations increased $1,483,000 and $2,703,000 during the years ended September 30, 2023 and 2022, respectively.