eflo_10q.htm

0001354488-13-003909.txt : 20130715 0001354488-13-003909.hdr.sgml : 20130715 20130715145748 ACCESSION NUMBER: 0001354488-13-003909 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130531 FILED AS OF DATE: 20130715 DATE AS OF CHANGE: 20130715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EFLO ENERGY, INC. CENTRAL INDEX KEY: 0001448806 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 263062721 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54328 FILM NUMBER: 13968055 BUSINESS ADDRESS: STREET 1: 112 NORTH CURRY CITY: CARSON CITY STATE: NV ZIP: 89703 BUSINESS PHONE: 775-284-3708 MAIL ADDRESS: STREET 1: 112 NORTH CURRY CITY: CARSON CITY STATE: NV ZIP: 89703 FORMER COMPANY: FORMER CONFORMED NAME: EFL OVERSEAS, INC. DATE OF NAME CHANGE: 20081027 10-Q 1 eflo_10q.htm QUARTERLY REPORT eflo_10q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

þ	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: May 31, 2013

o	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______ to _______

Commission file number: 000-54328

EFLO ENERGY, INC.

(Exact name of registrant as specified in its charter)

Nevada		26-3062721
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

333 N. Sam Houston Parkway East, Suite 600, Houston, Texas 77060

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (281) 260-1034

Former name or former address if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes þ No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer	o	Accelerated filer	o
Non-accelerated filer	o	Smaller reporting company	þ
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act). Yes o No þ

As of July 10, 2013, the registrant had 19,463,405 outstanding shares of common stock.

FORWARD LOOKING STATEMENTS

The information contained in this Form 10-Q contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended, and the Private Securities Litigation Reform Act of 1995. These forward-looking statements involve risks and uncertainties. Any statement which does not contain an historical fact may be deemed to be a forward-looking statement. In some cases, you can identify forward-looking statements by terminology such as "may", "will", "should", "expect", "plan", "intend", "anticipate", "believe", "estimate", "predict", "potential" or "continue", the negative of such terms or other comparable terminology. In evaluating forward looking statements, you should consider various factors outlined in our latest Form 10-K filed with U.S. Securities Exchange Commission (“SEC”) on November 29, 2012 and, from time to time, in other reports we file with the SEC. These factors may cause our actual results to differ materially from any forward-looking statement. We disclaim any obligation to publicly update these statements, or disclose any difference between our actual results and those reflected in these statements.

PART 1 – FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS

EFLO ENERGY, INC.

(An Exploration Stage Company)

CONSOLIDATED BALANCE SHEETS

	May 31,			August 31,
	2013			2012
	(Unaudited)			(As Restated)
ASSETS
CURRENT ASSETS
Cash	$	1,032,775		$	2,206,347
Accounts receivable
Accrued gas sales		-			178,225
Joint interest owners and other		947,415			122,745
Prepaids		28,291			204,892
Other		13,421			17,919
Total current assets		2,021,902			2,730,128

OIL AND GAS PROPERTIES, full cost method, unproven		48,551,668			22,107,381

OTHER ASSETS - Goodwill		1,194,365			1,194,365
Total assets	$	51,767,935		$	26,031,874

LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	2,769,881		$	1,483,041
Asset retirement obligation - current		80,000			80,000
Total current liabilities		2,849,881			1,563,041

NONCURRENT LIABILITIES
Asset retirement obligations		16,921,363			7,057,716
Deferred income taxes		3,164,790			-
Total liabilities		22,936,034			8,620,757

STOCKHOLDERS' EQUITY
Capital Stock
Authorized:
10,000,000 preferred shares, par value $0.001 per share
150,000,000 common shares, par value $0.001 per share Issued and outstanding:
19,463,405 and 17,478,539 common shares at May 31, 2013 and August 31, 2012, respectively		19,464			17,479
Additional paid-in capital		28,992,702			21,830,083
Accumulated other comprehensive loss		(41,898	)		(2,959	)
Accumulated deficit during the exploration stage		(138,367	)		(4,433,486	)
Total stockholders' equity		28,831,901			17,411,117

Total liabilities and stockholders' equity	$	51,767,935		$	26,031,874

The accompanying notes are an integral part of these unaudited consolidated financial statements.

EFLO ENERGY, INC.

(An Exploration Stage Company)

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

	Three Months Ended						Nine Months Ended						Cumulative results from July 22, 2008 to May 31, 2013
	May 31, 2013						May 31, 2013
	May 31, 2013			May 31, 2012			May 31, 2013			May 31, 2012
EXPENSES
Management and directors' fees		312,958			75,000			875,647			225,000			2,072,031
Stock-based compensation expense		115,979			-			1,166,405			-			1,955,682
Consulting fees		138,355			29,700			954,330			142,953			1,831,308
Professional fees		101,643			22,368			510,642			130,853			890,886
Office, travel and general		139,196			30,652			400,841			60,132			717,450
Accretion of asset retirement obligations		167,305			-			427,121			-			427,121
Oil and gas property impairment		-			-			-			44,335			879,994
Total Expenses		975,436			157,720			4,334,986			603,273			8,774,472

OPERATING LOSS		(975,436	)		(157,720	)		(4,334,986	)		(603,273	)		(8,774,472	)

OTHER INCOME
Gain on acquisition of assets		-			-			11,766,887			-			11,766,887
Gain on forgiveness of accounts payable		28,008			-			28,008			-			34,008
INCOME (LOSS) before taxes		(947,428	)		(157,720	)		7,459,909			(603,273	)		3,026,423
Provision for income tax		-			-			(3,164,790	)		-			(3,164,790	)
NET INCOME (LOSS)	$	(947,428	)	$	(157,720	)	$	4,295,119		$	(603,273	)	$	(138,367	)
Loss on foreign currency translation		(6,125	)		-			(38,939	)		-			(41,898	)
COMPREHENSIVE INCOME (LOSS)	$	(953,553	)	$	(157,720	)	$	4,256,180		$	(603,273	)	$	(180,265	)

EARNINGS (LOSS) PER SHARE
Basic	$	(0.05	)	$	(0.02	)	$	0.23		$	(0.08	)
Diluted	$	(0.05	)	$	(0.02	)	$	0.21		$	(0.08	)

WEIGHTED AVERAGE SHARES OUTSTANDING
Basic		19,442,842			7,254,144			18,933,752			7,227,126
Diluted		19,442,842			7,254,144			20,276,434			7,227,126

The accompanying notes are an integral part of these unaudited consolidated financial statements.

EFLO ENERGY, INC.

(An Exploration Stage Company)

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

	Nine Months Ended						Cumulative resultsfrom July 22, 2008 to May 31, 2013
	May 31, 2013
	May 31, 2013			May 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$	4,295,119		$	(603,273	)	$	(138,367	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock-based compensation and fee payments		2,006,837			-			4,042,645
Gain on forgiveness of accounts payable		(28,008	)		-			(34,008	)
Gain on acquisition of Nahanni assets		(11,766,887	)		-			(11,766,887	)
Accretion of asset retirement obligations		427,121			-			427,121
Oil and gas property impairment		-			44,335			879,994
Deferred income tax provision		3,164,790			-			3,164,790
Changes in working capital items -
Accounts receivable		(646,445	)		-			(947,415	)
Prepaids and other		181,099			13,667			(41,712	)
Accounts payable and accrued liabilities		104,160			184,133			683,740
Net cash used in operating activities		(2,262,214	)		(361,138	)		(3,730,099	)

CASH FLOWS FROM INVESTING ACTIVITIES
Expenditures on oil and gas properties, net		(917,631	)		(11,200	)		(1,657,182	)
Acquisition of oil and gas interests		(132,600	)		-			(421,895	)
Net cash used in investing activities		(1,050,231	)		(11,200	)		(2,079,077	)

CASH FLOWS FROM FINANCING ACTIVITIES
Common stock sold for cash, net of fees		2,177,812			-			6,779,612
Common stock redeemed for cash		-			-			(100	)
Proceeds from notes payable		-			-			554,500
Repayments of notes payable		-			(2,500	)		(484,500	)
Loans from related parties		-			-			34,337
Net cash (used in) provided by financing activities		2,177,812			(2,500	)		6,883,849

INCREASE (DECREASE) IN CASH		(1,134,633	)		(374,838	)		1,074,673
EFFECT OF EXCHANGE RATE ON CASH		(38,939	)		-			(41,898	)
CASH, BEGINNING OF PERIOD		2,206,347			487,017			-

CASH, END OF PERIOD	$	1,032,775		$	112,179		$	1,032,775

SUPPLEMENTAL DISCLOSURE:
Cash paid for interest	$	-		$	-		$	-
Cash paid for income taxes	$	-		$	-		$	-
Forgiveness of debt	$	-		$	-		$	9,337
NON-CASH INVESTING ACTIVITIES:
Accrued expenditures on oil and gas properties	$	-		$	33,135		$	-
Asset retirement obligation incurred	$	-		$	-		$	80,000
Asset retirement obligation acquired in Devon Acquisition	$	-		$	-		$	7,057,716
Asset retirement obligation acquired in Nahanni acquisition	$	9,436,526		$	-		$	9,436,526
NON-CASH FINANCING ACTIVITIES
Common stock issued as repayment of note payable	$	-		$	70,000		$	95,000
Common stock issued for services	$	107,500		$	146,774		$	1,896,331
Common stock issued for Devon assets	$	-		$	-		$	15,950,000
Exchangeable shares granted for Nahanni assets	$	4,190,643		$	-		$	4,190,643

The accompanying notes are an integral part of these unaudited consolidated financial statements.

EFLO ENERGY, INC.

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

1. BASIS OF PRESENTATION

Unaudited Interim Consolidated Financial Statements

The unaudited interim consolidated financial statements of EFLO Energy, Inc., formerly EFL Overseas, Inc. (the “Company”) have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). They do not include all information and footnotes required by GAAP for complete financial statements. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the consolidated financial statements for the year ended August 31, 2012 included in the Company’s Annual Report on Form 10-K filed with the SEC. The unaudited interim consolidated financial statements should be read in conjunction with those consolidated financial statements included in the Form 10-K. In the opinion of management, all adjustments considered necessary for fair presentation have been made. Operating results for the nine and three month periods ended May 31, 2013 are not necessarily indicative of the results that may be expected for the year ending August 31, 2013.

Recent Accounting Pronouncements

The Company has reviewed recently issued accounting pronouncements and plans to adopt those that are applicable to it. It does not expect the adoption of these pronouncements to have a material impact on its financial position, results of operations or cash flows.

Restatements

During a re-evaluation of the oil and gas assets acquired in the Devon and Nahanni acquisitions (see Note 2), the Company determined that an error had been made in the classification of the oil and gas assets acquired. Specifically, the Company misclassified certain oil and gas leasehold and infrastructure equipment costs as proved within the full cost pool. The Company acquired the assets in an arms-length transaction. The assets acquired were non-core to the long-term business plans of the selling companies and, consequently, had not been the focus of their ongoing exploration and production efforts. However, the Company’s business plan for these acquisitions is strategic in nature, with only marginal consideration for the existing production at the time of acquisition. Since the dates the acquisitions closed, the Company has begun the process of evaluating the exploitation potential of both the conventional and unconventional hydrocarbons in place, as well as formulating an exploitation and development plan based on its ongoing analyses. The Company intends to utilize modern technology and institutional and strategic knowledge of management to optimize the economics of the assets.

Upon consideration of the economic profile of the assets acquired at the time of acquisition, as compared to the Company’s future plans for the assets, the Company believes all oil and gas assets, including related infrastructure equipment, should have been classified as unproved in the Company’s balance sheet. Consequently, the Company believes classifying the assets as unproved is appropriate until such time as the hydrocarbon potential has been evaluated, the Company has completed development of an exploitation and development plan based on evaluation of the reservoir, raised sufficient capital to begin the operational execution of the exploitation and development plan and proved the economic viability of the assets based on successful drilling. The Company will begin reclassifying these oil and gas assets from unproved to proved if and when the assets are demonstrably economic concurrent with the execution of the Company’s business plan.

The effect of this restatement on the consolidated financial statements included herein is as shown in tabular form below:

	As previously reported			Adjustments			As restated
Consolidated Balance Sheet at August 31, 2012	As previously reported			Adjustments			As restated
Proved properties		15,232,824			(15,232,824	)		-
Unproven properties		6,465,622			15,641,759			22,107,381
Accumulated other comprehensive loss		(7,299	)		4,340			(2,959	)
Retained earnings (accumulated deficit) during exploration stage		(4,838,081	)		404,595			(4,433,486	)

2. OIL AND GAS PROPERTIES

Oil and Gas Acquisition – Kotaneelee Gas Project (the “KGP”)

On October 17, 2012, the Company completed a Share Purchase Agreement (the “Purchase Agreement”) with Nahanni Energy Inc., 1700665 Alberta Ltd., Apex Energy (2000), Inc. and Canada Southern Petroleum #1 L.P. (jointly “Nahanni”) for the acquisition of its entire right and interest (generally a working interest of 30.664%) in the KGP (the “Nahanni Assets”).

The KGP covers 30,542 gross acres in the Yukon Territory in Canada, and includes; a gas dehydration plant (capacity: 70 million cubic feet per day), one shut in gas well, one water disposal well (capacity: 6,000 barrels per day), and two suspended gas wells. The KGP has a fully developed gas gathering, sales and delivery infrastructure, airstrip, roads, flarestack, storage tanks, barge dock and permanent camp facilities.

As consideration for the Nahanni Assets, the Company paid Nahanni approximately $13,761,000. The consideration was comprised of approximately $133,000 in cash ($398,550 offset by $265,950 paid in connection with the acquisition of the Devon Assets in settlement of certain Nahanni indebtedness), 1,614,767 shares of one of the Company’s subsidiaries, which are exchangeable for 1,614,767 shares of the Company’s restricted common stock valued at approximately $4,191,000, and the absorption of approximately $9,437,000 in asset retirement obligations. The number of shares issued by the Company’s subsidiary was calculated by dividing the fair value of the exchangeable shares by the volume weighted average trading price of the Company’s stock for the ten (10) trading days prior to closing the Purchase Agreement. The fair value of the exchangeable shares has been recorded as additional paid in capital in the Company’s equity. The exchangeable shares enjoy no voting or revenue participation rights in the subsidiary. Both the cash paid and stock issued for the Nahanni Assets are subject to certain holdbacks for asset related liabilities or breach of representations and warranties.

On July 18, 2012, the Company completed an acquisition of Devon Canada’s (“Devon”) entire right and interest (generally a working interest of 22.989%, with a working interest of 69.337% in one shut in gas well) in the KGP. As consideration for Devon’s working interest in the KGP, (the “Devon Assets”), the Company paid approximately $23,298,000. The consideration was comprised of $290,000 in cash, 7,250,000 shares of the Company’s restricted common stock valued at $15,950,000, and the absorption of $7,058,000 in asset retirement obligations.

As a result of its purchase of the Nahanni Assets and Devon Assets, the Company now generally owns a 53.65% working interest in the KGP, including a 100% working interest in one shut in gas well.

The Company is pursuing the acquisition of additional working interests in the KGP.

The Company records assets acquired and liabilities assumed at their estimated acquisition date fair values, while transaction and integration costs associated with the acquisitions are expensed as incurred. The Company uses relevant market assumptions to determine fair value and allocate purchase price, such as future commodity pricing for purchased hydrocarbons, market multiples for similar transactions and replacement value for certain equipment. Many of the assumptions are unobservable. The Company’s preliminary assessment of the fair value of the Nahanni Assets resulted in a valuation of $25,526,554. As a result of incorporating this information into the purchase price allocation, a gain on bargain purchase of $11,766,887 was recognized in the accompanying consolidated statement of operations. The gain on bargain purchase was primarily attributable to the strategic nature of the divestiture by the motivated seller, coupled with a confluence of certain favorable economic trends in the industry and the geographic region in which the Nahanni Assets are located.

The Company allocated the consideration paid for the Nahanni Assets and Devon assets based upon its assessment of their fair value at the dates of purchase, as follows:

	Fair Value of Assets Acquired (as restated)
	Nahanni Assets		Devon Assets		Total
Asset Description
Unproven Properties
Unproved leasehold costs	$	14,548,787	$	13,827,001	$	28,375,788
Plant and equipment		8,594,362		6,484,001		15,078,363
Gathering systems		2,383,405		1,788,001		4,171,406
Vehicles		–		4,527		4,527
		25,526,554		22,103,530		47,630,084
Goodwill		–		1,194,365		1,194,365
Total Assets Acquired - KGP	$	25,526,554	$	23,297,895	$	48,824,449

Oil and natural gas revenues and lease operating expenses related to unproved oil and gas properties that are being evaluated for economic viability are offset against the full cost pool until proved reserves are established, or determination is made that the unproved properties are impaired. During the nine and three month periods ended May 31, 2013, the Company capitalized $747,134 and $366,518, respectively, of lease operating expense, net of oil and gas revenue, into the full cost pool related to its unproven interests.

3. ASSET RETIREMENT OBLIGATIONS

In connection with its acquisition of the Nahanni Assets and the Devon Assets, the Company acquired $9,436,526 and $7,057,716 in asset retirement obligations, respectively, relating with its portion of the abandonment, reclamation and environmental liabilities associated with the KGP.

On March 31, 2011, the Company initiated oil and gas operations by entry into a Farmout and Participation Agreement which provided for its acquisition of a net working interest ranging from 21.25% to 42.5%, in a 2,629 acre oil and gas lease, insofar as that lease covers from the surface to the base of the San Miguel formation (the “San Miguel Lease”). The San Miguel Lease, which is located in Zavala County, Texas, is unproven and has no current production. The Company incurred $80,000 in asset retirement obligations related to the future plugging and abandonment of a test well on the San Miguel Lease. At May 31, 2013, the Company’s interest in the San Miguel lease was impaired and expensed to the extent of its carrying value, which included the full amount of the associated asset retirement obligation. The entire asset retirement obligation relating to the San Miguel Lease has been classified as a current liability.

The following table summarizes amounts comprising the Company’s asset retirement obligations as of May 31, 2013:

Asset Retirement Obligations
Balance, August 31, 2011	$	80,000
Liabilities incurred (acquired)		7,057,716
Accretion expense		––
Liabilities (settled)		––
Changes in asset retirement obligations		––
Balance, August 31, 2012		7,137,716
Liabilities incurred (acquired)		9,436,526
Accretion expense		427,121
Liabilities (settled)		––
Changes in asset retirement obligations		––
Total Balance, May 31, 2013	$	17,001,363
Total Balance, May 31, 2013 – Current	$	80,000
Total Balance, May 31, 2013 – Long Term	$	16,921,363

4. CAPITAL STOCK AND STOCK-BASED COMPENSATION

Sales of Common Stock

During October 2012, the Company sold 1,530,666 shares of its common stock to ten (10) accredited investors at a price of $1.20 per share. Gross proceeds from these private placements totaled $1,836,800. The Company paid $64,289 in finder’s fees in connection with the sale of these shares. The sales were made pursuant to the terms of the offering approved by the Company’s Board of Directors on May 29, 2012.

During January and February 2013, the Company sold 350,000 shares of its common stock to two (2) accredited investors at a price of $1.20 per share. Gross proceeds from these private placements totaled $420,000. The Company paid $14,700 in finder’s fees in connection with the sale of these shares. The sales were made pursuant to the terms of the offering approved by the Company’s Board of Directors on May 29, 2012.

Stock-Based Compensation

On January 15, 2013, the Company granted its new Chief Operating Officer 400,000 stock options in accordance with its 2012 Non-Qualified Stock Option Plan under the terms shown below:

Option Holder	No. of Shares Issuable Upon Exercise		Exercise Price		First Date Exercisable	Expiration Date
H. Wayne Hamal
Stock Option A		100,000	$	2.30	1/15/2013	1/15/2015
Stock Option B		100,000	$	2.50	1/14/2014	1/15/2016
Stock Option C		100,000	$	2.75	1/14/2015	1/15/2017
Stock Option D		100,000	$	3.00	7/14/2015	7/15/2017
		400,000

The Company applied the Black-Scholes option pricing model to determine the fair market value of the options granted. In applying the model, the Company used the following parameters: contractual lives of 2 to 4.5 years, historical stock price volatility of 65%, a risk-free rate of 4.5% and an annual dividend rate of 0%. As a result, the Company determined that the total fair market value of the options granted was $313,646 and the weighted-average grant-date fair value per option granted was $0.78.

On January 15, 2013, the Company also authorized the issuance of 50,000 bonus shares of its common stock to its new Chief Operating Officer pursuant to the 2012 Stock Bonus Plan. The fair market value of these bonus shares is the market price of the shares at the date of grant. The 50,000 bonus shares had an aggregate value of $97,000, or $1.94 per share at that date.

During the nine and three months ended May 31, 2013, the Company recognized $591,648 and $123,016, respectively, of non-cash expense related to stock-based compensation under its 2012 Non-Qualified Stock Option Plan (the “Option Plan”). As of May 31, 2013, $606,922 of total unrecognized compensation cost remains under the Option Plan. Of this amount, $123,017, $437,107 and $46,798 are expected to be recognized during fiscal 2013, fiscal 2014, and fiscal 2015, respectively. The Company had no option plan in place during the nine and three month periods ended May 31, 2012.

During the nine and three months ended May 31, 2013, fees totaling $107,500 and $37,500 were paid using 54,200 and 20,789 shares of the Company’s restricted common stock at a weighted average prices of $1.98 and $1.80 per share, respectively. For the nine and three months ended May 31, 2012, $146,774 and $30,000 in fees incurred under this arrangement were paid using 48,023 and 14,238 shares of the Company’s restricted common stock at a weighted average price of $3.07 and $2.10, respectively.

5. RELATED PARTY TRANSACTIONS

Effective January 20, 2011, a company controlled by the Company’s Chief Executive Officer, its Chief Financial Officer, and an unrelated consultant (the “Finders”) entered into an agreement with the Company providing for the payment of finder’s compensation ranging from 5% (on transaction values greater than $1,000,000) to 10% (on transactions valued up to $300,000) on transactions introduced to the Company by or through the Finders for a period of two years (the “Finder’s Fee Agreement”). Under the Finder’s Fee Agreement, compensation is divided between the Finders and the Finders may elect whether the finder’s compensation is payable in cash, or shares of the Company’s restricted common stock. If the Finders elect to receive payment in stock, the shares into which finder’s compensation will be converted will be calculated using the average closing price of the Company’s common stock for the ten trading days preceding the closing date of the transaction to which the compensation relates. The Finder’s Fee Agreement specifically recognizes that the KGP has been presented to the Company by the Finders. During the nine months ended May 31, 2013, finder’s compensation of $755,399 has been accrued under the Finder’s Fee Agreement in connection with the Company’s acquisition of the Nahanni Assets. No such fees were incurred during three months ended May 31, 2013 or during the nine or three months ended May 31, 2012.

Of the fees paid in stock during the nine month periods ended May 31, 2013 and May 31, 2012 (see Note 4), fees totaling $90,000 and $146,774 were paid using 44,877 and 48,023 shares of the Company’s restricted common stock, respectively, to the Company’s Chief Executive Officer under the terms of a management consulting agreement.

6. OTHER INFORMATION

The Company held a special meeting of its shareholders on March 1, 2013. At the meeting, the following proposals were ratified:

	(1)	an amendment to the Company’s Articles of Incorporation to change the name of the Company from EFL Overseas, Inc. to EFLO Energy, Inc., and
	(2)	an amendment to the Company’s Articles of Incorporation such that the Company is authorized to issue up to 150,000,000 shares of common stock, up to 10,000,000 shares of preferred stock, and to make certain technical amendments to our Articles of Incorporation.

These amendments to the Company’s Articles of Incorporation were made effective as of April 4, 2013.

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

General

EFLO Energy, Inc. (formerly, EFL Overseas, Inc.) is a development stage company incorporated in the State of Nevada on July 22, 2008. We are engaged in the acquisition, exploration and development of oil and gas properties in the United States and Canada.

During the period from July 18, 2012 through October 17, 2012, we acquired working interests totaling 53.65% (including a 100% working interest in one shut in gas well) in the Kotaneelee Gas Project (“KGP”) located on 30,542 gross acres in the Yukon Territory in Canada. We believe the KGP has significant conventional and shale gas potential and is supported by an environment of growing investment in gas processing and export in the Pacific Northwest.

Our acquisition of an initial working interest of 22.989% (including a 69.337% working interest in one shut in gas well) in the KGP was completed on July 18, 2012, with an effective date of July 1, 2012. Since that date, we have been responsible for the operations of the KGP and have recognized our portion of its related net revenues and costs as an increase to the full cost pool related to our unproven interests while economic viability is being evaluated.

During March 2011, we initiated oil and gas operations by entry into the Eagleford Agreement which provided for our acquisition of a net working interest, ranging from 21.25% to 42.5%, in a 2,629 acre oil and gas lease, insofar as that lease covers from the surface to the base of the San Miguel formation (the “San Miguel Lease”). The San Miguel Lease is located in Zavala County, Texas, and has no current production or proven reserves.

Prior to our initial working interest acquisition in the KGP, we had generated no revenues and had no proven reserves. Following our acquisition of the KGP we have generated limited revenue which reduced the full cost pool related to our unproven interests while economic viability is being evaluated.

The Kotaneelee Gas Project (“KGP”) – Yukon Territory, Canada

Working Interest Acquisitions

On October 17, 2012, we completed a Share Purchase Agreement (the “Purchase Agreement”) with Nahanni Energy Inc., 1700665 Alberta Ltd., Apex Energy (2000), Inc. and Canada Southern Petroleum #1 L.P. (jointly “Nahanni”) for the acquisition of its entire right and interest (generally a working interest of 30.664%) in the KGP (the “Nahanni Assets”).

As consideration for the Nahanni Assets, we paid Nahanni approximately $13,761,000. The consideration was comprised of approximately $133,000 in cash ($398,550 offset by $265,950 paid in connection with the acquisition of the Devon Assets in settlement of certain Nahanni indebtedness), 1,614,767 shares of one of our subsidiaries, which are exchangeable, under certain terms and circumstances, for 1,614,767 shares of our restricted common stock valued at approximately $4,191,000, and the absorption of approximately $9,437,000 in asset retirement obligations. The number of shares issued by our subsidiary was calculated by dividing the fair value of the exchangeable shares by the volume weighted average trading price of our stock for the ten (10) trading days prior to closing the Purchase Agreement. Both the cash paid and stock issued for the Nahanni Assets are subject to certain holdbacks for asset related liabilities or breach of representations and warranties.

On July 18, 2012, we completed an acquisition of Devon Canada’s (“Devon”) entire right and interest (generally a working interest of 22.989%, with a working interest of 69.337% in one shut in gas well) in the KGP. As consideration for Devon’s working interest in the KGP, (the “Devon Assets”), we paid approximately $23,298,000. The consideration was comprised of $290,000 in cash, 7,250,000 shares of our restricted common stock valued at $15,950,000, and the absorption of approximately $7,058,000 in asset retirement obligations.

As a result of our purchase of the Nahanni Assets and Devon Assets, we now generally own a 53.65% interest in the KGP, including a 100% interest in one producing well which was temporarily shut-in for maintenance during September, 2012.

We are also pursuing the acquisition of additional working interests in the KGP.

We record assets acquired and liabilities assumed at their estimated acquisition date fair values, while transaction and integration costs associated with the acquisitions are expensed as incurred. We use relevant market assumptions to determine fair value and allocate purchase price, such as future commodity pricing for purchased hydrocarbons, market multiples for similar transactions and replacement value for certain equipment. Many of the assumptions are unobservable. Our preliminary assessment of the fair value of the Nahanni Assets and the Devon Assets resulted in a valuation of $25,526,554 and $22,103,530, respectively. As a result of our purchase price allocation, a gain on bargain purchase of $11,766,887 was recognized on the Nahanni Assets. The gain on bargain purchase was primarily attributable to the strategic nature of the divestiture by the motivated seller, coupled with a confluence of certain favorable economic trends in the industry and the geographic region in which the Nahanni Assets are located. The excess of the consideration paid over the estimated fair value of the Devon Assets was $1,194,365. This amount has been recognized as goodwill.

	Fair Value of Assets Acquired (as restated)
	Nahanni Assets		Devon Assets		Total
Asset Description
Unproven Properties
Unproved leasehold costs	$	14,548,787	$	13,827,001	$	28,375,788
Plant and equipment		8,594,362		6,484,001		15,078,363
Gathering systems		2,383,405		1,788,001		4,171,406
Vehicles		–		4,527		4,527
		25,526,554		22,103,530		47,630,084
Goodwill		–		1,194,365		1,194,365
Total Assets Acquired - KGP	$	25,526,554	$	23,297,895	$	48,824,449

Our proven oil and gas properties have been reclassified as unproven. See a detailed discussion in Note 1 to our accompanying consolidated financial statements.

Future Development and Exploration

Our long term exploration plan for the KGP involves the exploitation of both conventional and unconventional (shale) gas resources. Phase one of that plan includes the rework or recompletion of up to three wells, and the drilling, completion and equipping of two new wells. These efforts will focus on previously identified or tested conventional gas zones. During phase one, we intend to target lower cost development and exploration targets with the potential to create positive cash flows and long term sustainability for the KGP. Early estimates indicate the cost of phase one may range from $35,000,000 to $50,000,000 on a gross basis.

Phases two and three of our exploration plan anticipates further development of conventional reservoirs and testing and development of shale reservoirs.

Financial Condition and Results of Operations

KGP

Oil and natural gas revenues and lease operating expenses related to unproved oil and gas properties that are being evaluated for commercial viability are offset against the full cost pool until proved reserves are established, or determination is made that the unproved properties are impaired. During the nine and three month periods ended May 31, 2013, we capitalized $747,134 and $366,518, respectively, of lease operating expense, net of oil and gas revenue, into the full cost pool related to its unproven interests.

The San Miguel Lease

Under the Eagleford Agreement, to earn our initial 21.25% working interest (net revenue interest 15.94%), we were obligated to drill and complete a vertical Test Well in the San Miguel shale formation. We were also obligated to perform an injection operation on the Test Well. If the Test Well was prospective for production in commercial quantities, we were required to equip the Test Well and place it on production. If we determine that the Test Well is not prospective for production in commercial quantities, we are responsible for the abandonment of the Test Well.

During April and May 2011, we drilled and completed the Test Well, performed injection operations and earned our initial interest in the San Miguel Lease. The Test Well was drilled into the San Miguel heavy oil zone to a depth of 3,168 feet. The well encountered oil and was completed as a producer. After completion, it was determined that the oil was subject to significant viscosity changes related to temperature reductions from formation to recovery at surface. The Test Well was stimulated with nitrified hydrochloric acid and placed on production. To date, however, oil viscosity has prohibited economic operation. Although we continue to investigate various methods to improve production from the Test Well, we cannot estimate what cost, if any, will be associated with future production efforts on the San Miguel Lease. We have no current plans to spend the funds necessary to earn an additional interest in the San Miguel Lease. In the event we are unable to substantially improve production, we intend to abandon the Test Well, or actively pursue the sale of our interest in the San Miguel Lease.

As a result of the application of the full cost pool "ceiling test", we determined that the book value of the San Miguel Lease was impaired to the extent of its carrying value. Accordingly, during the years ended August 31, 2012 and 2011, we recognized losses on the impairment of oil and gas assets of $44,335 and $835,659, respectively. The carrying value of oil and gas properties was likewise reduced to reflect the impairment of the Lease. We have made no additional expenditures on the San Miguel Lease since November 30, 2011.

Other

The excess of the estimated fair value of the Nahanni Assets over the consideration paid was $11,766,887. This amount has been recognized as a gain on the acquisition of assets. The tax impact of $3,164,790 relating to this gain has been recorded as a deferred tax obligation. The excess of the consideration paid over the estimated fair value of the Devon Assets was $1,194,365. This amount has been recognized as goodwill.

Our operating loss for the nine and three month period ended May 31, 2013, increased by approximately $3,732,000 or 619% (from $603,273 to $4,334,986) and approximately $818,000 or 518% (from $157,720 to $975,436) when compared to the same periods during the prior year, respectively. These increased losses resulted from higher costs incurred in almost every category to support our expanded operations, including:

1.	Increases of approximately $427,121 and $167,305, respectively, in accretion of asset retirement obligations incurred in connection with our working interests in the KGP acquired during July and October 2012;

Increases of approximately $651,000 or 289% (from $225,000 to $875,647) and $238,000 or 317% (from $75,000 to $312,958), respectively, in management and directors fees relating to an increase in the size of our board of directors from four (4) to six (6) members, the addition of two new officers, and the accrual of newly established directors fees;

Increases of approximately $1,166,000 (from $0.00 to $1,166,405) and $116,000 (from $0.00 to $115,979), respectively, in stock based compensation expense for the nine month period consisting primarily of; $551,000 recognized in net fair value of options granted under the 2012 Stock Option Plan, $259,000 (100,583 shares) payable to our Chief Executive Officer, and $259,000 (100,553 shares) payable to our Chief Financial Officer as finder’s fees in connection with our acquisition of the KGP, and $97,000 in the value of stock granted to our incoming Chief Operating Officer under our 2012 Stock Bonus Plan, and for the three month period consisting of $116,000 recognized in the net fair value of options granted under the 2012 Stock Option Plan.

Increases of approximately $811,000 or 568% (from $142,953 to $954,330) and $109,000 (from $29,700 to $138,355), respectively, in consulting fees consisting in largest part for the nine month period of; $230,100 payable for investor relations services (payable to a consultant in 90,000 shares of our restricted common stock), and $258,000 in finder’s fees incurred in connection with the acquisition of the KGP (payable to a consultant in 100,553 shares of our restricted common stock), $40,000 paid in connection with capital formation, and increased fees for engineering services incurred in connection with the KGP, and for the three month period consisting of $20,000 paid in connection with capital formation, and increased fees for engineering services incurred in connection with the KGP.

5.	Increases of approximately $380,000 or 290% (from $130,853 to $510,642), and $79,000 or 354% (from $22,368 to $101,643), respectively, in professional fees, incurred in connection with regulatory compliance and our acquisition of the KGP.

Increases of approximately $341,000 or 567% (from $60,132 to $400,841), and $109,000 or 354% (from $30,652 to $139,196), respectively, in office, travel and general expense, relating primarily to travel costs and insurance expense incurred in connection with our acquisition, operation and financing of the KGP.

During the nine and three months ended May 31, 2013, we recognized approximately $28,000 in gains related to our settlement of certain vendor payables at less than their face amounts.

We expect our expenses will continue to increase as we expand operations. We are actively seeking additional capital to fund those expenditures.

Liquidity and Capital Resources

The oil and gas industry is cyclical in nature and tends to reflect general economic conditions. The pattern of historic fluctuations in gas prices has resulted in additional uncertainty in capital markets. Our access to capital, as well as that of our partners and contractors, has been limited due to tightened credit markets. These limitations may inhibit the size, and timing of exploration ventures.

We plan to generate profits by drilling productive gas wells or improving the production of existing wells. We will, however, need to raise the funds we require through the sale of our securities, from loans from third parties or by joint venturing operations with third parties which will pay a portion of the costs required to explore for oil and gas in the area covered by our leases. Any wells which we may drill may not produce oil or gas in commercial quantities. We plan to report losses from our operations until such time, if ever, that we begin to generate significant revenue from oil and gas sales.

To secure our indemnity of the asset retirement obligations associated with the Devon Assets, we provided Devon a corporate guarantee (the “Guarantee”) in the amount of CAD$10,000,000 (USD$10,050,000) and delivered a letter of credit in the amount of CAD$4,380,000 (USD$4,410,000) to Devon (the “Devon LOC”). We also agreed to deliver a letter of credit in the amount of CAD$625,000 (USD$629,000) to the government of the Yukon Territory as soon as practicable (the “Yukon LOC”). The amounts of the Devon LOC and Yukon LOC reduce the amount of the Guarantee on a dollar-for-dollar basis. We intend to actively develop and explore the KGP lands which will defer potential abandonment and reclamation liabilities into the longer term.

The Guarantee was provided to Devon by our largest shareholder, Holloman Corporation, in exchange for 3,250,000 shares of our restricted common stock. The Devon LOC was provided to Devon by Pacific LNG Operations Ltd. (“PLNG”). PLNG is also committed to provide the Yukon LOC. In exchange for the Devon LOC and Yukon LOC we issued PLNG 4,000,000 shares of our restricted common stock. Our directors, James Ebeling and Eric Prim are officers of Holloman Corporation, and Henry Aldorf, the Chairman of our Board of Directors, is a director of PLNG.

We anticipate that our acquisition of the KGP will generate significant capital requirements. During the twelve month period ending June 30, 2014, early estimates indicate that investment in the KGP, including operating costs, the acquisition of additional working interests, and Phase One exploration costs may range from $40,000,000 to $42,000,000. We are attempting to raise the capital needed to implement our business plan.

Effective January 20, 2011, a company controlled by our Chief Executive Officer, our Chief Financial Officer, and an unrelated consultant (the “Finders”) entered into an agreement with us providing for the payment of finder’s compensation ranging from 5% (on transaction values greater than $1,000,000) to 10% (on transactions valued up to $300,000) on transactions introduced to us by or through the Finders for a period of two years (the “Finder’s Fee Agreement”). Under the Finder’s Fee Agreement, compensation is divided between the Finders and the Finders may elect whether the finder’s compensation is payable in cash, or shares of our restricted common stock. If the Finders elect to receive payment in stock, the shares into which finder’s compensation will be converted will be calculated using the average closing price of the Company’s common stock for the ten trading days preceding the closing date of the transaction to which the compensation relates. The Finder’s Fee Agreement specifically recognizes that the KGP has been presented to us by the Finders. As of May 31, 2013, finder’s compensation of $1,599,682 has been accrued under the Finder’s Fee Agreement in connection with our acquisition of the Devon Assets and the Nahanni Assets.

Other than the obligations associated with the acquisition and exploration of our oil and gas leases disclosed elsewhere in this report, we have no material future contractual obligations as of May 31, 2013.

During the period from June 2012, through February 2013, we sold 4,405,667 shares of our common stock to twenty eight accredited investors at a price of $1.20 per share. Gross proceeds from these private placements totaled $5,286,800. We paid $164,038 in finder’s fees in connection with the sale of these shares.

During December 2011, we retired $70,000 in non-interest bearing notes payable to an unrelated party. In exchange for the notes, we issued 23,334 investment units to the noteholder. The investment units were priced at $3.00 each and consisted of one share of our common stock, and one stock purchase warrant. Each stock purchase warrant entitles the holder to purchase one share of our common stock at a price of $4.50 per share until November 5, 2013.

During May 2011, we sold 120,000 investment units. The investment units were priced at $3.00 each and consisted of one share of our common stock and one stock purchase warrant. Each stock purchase warrant entitles the holder to purchase one share of our common stock at a price of $4.50 per share until April 15, 2013. Proceeds from the private placement totaled $360,000, all of which were paid in cash. We paid $2,400 in finder’s fees in connection with the sale of the units. Our Chief Executive Officer acquired 50,000 investment units in this private placement.

During April 2011, we sold 390,000 investment units at a price of $3.00 per unit. Each unit consisted of one share of our common stock and one warrant. Each warrant entitles the holder to purchase one share of our common stock at a price of $4.50 per share until April 1, 2013. Proceeds from the private placement totaled $1,170,000, all of which was paid in cash. We paid $46,800 in finder's fees in connection with the sale of the units.

During December 2010, we sold 86,870 investment units at a price of $2.30 per unit. Each unit consisted of one share of our common stock and one warrant. Each warrant entitles the holder to purchase one share of our common stock at a price of $3.50 per share until December 29, 2012. Proceeds from the private placement totaled $191,100 (net of $8,700 in fees) of which $166,100 was paid in cash and $25,000 was a repayment of a loan.

In connection with the San Miguel Farmout Agreement, we obtained $400,000 in temporary financing from our largest shareholder. This financing was subject to a non-interest bearing demand note payable. The entire $400,000 note balance was repaid from proceeds of a private placement of investment units during April 2011.

We believe our plan of operations, exclusive of costs associated with the KGP or other acquired assets, will require from $1,500,000 to $2,000,000 in financing over the twelve-month period ending June 30, 2014 to cover general, administrative, and other costs.

If we are unable to raise the financing we need, our business plan may fail and our stockholders could lose their investment. There can be no assurance that we will be successful in raising the capital we require, or that if the capital is offered, it will be subject to terms we consider acceptable. Investors should be aware that even if we are able to raise the funds we require, there can be no assurance that we will succeed in our acquisition, exploration or production plans and we may never be profitable.

As of July 10, 2013 we did not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future material effect on our financial condition, changes in financial condition, results of operations, liquidity or capital resources.

Critical Accounting Policies and Estimates

Measurement Uncertainty

The preparation of consolidated financial statements in conformity with US GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. We regularly evaluate estimates and assumptions. We base our estimates and assumptions on current facts, historical experience and various other factors we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by us may differ materially and adversely from our estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. The most significant estimates with regard to our consolidated financial statements relate to carrying values of oil and gas properties, the estimate of proved oil and gas reserves and related present value estimates of future net cash flows, asset retirement obligations, the valuation of goodwill, determination of fair values of stock-based transactions, deferred income tax rates, and environmental risks and exposures.

Petroleum and Natural Gas Properties

We utilize the full cost method to account for our investment in oil and gas properties. Accordingly, all costs associated with acquisition, exploration and development of oil and gas reserves, including such costs as leasehold acquisition costs relating to unproved properties, geological expenditures, tangible and intangible development costs, including direct internal costs, are capitalized to the full cost pool. When we commence production from established proven oil and gas reserves, capitalized costs, including estimated future costs to develop the reserves and estimated abandonment costs, net of salvage, will be depleted on the units-of-production method using estimates of proved reserves. Costs of unproved properties are not amortized until the proved reserves associated with the projects can be determined or until impairment occurs. If an assessment of such properties indicates that properties are impaired, the amount of impairment is added to the capitalized cost base to be amortized.

Depletion, depreciation and amortization (DD&A) of proven and producing oil and gas properties is calculated quarterly, using the Units of Production Method (UOP). The UOP calculation, in simplest terms, matches the percentage of estimated proved reserves produced each quarter with the costs of those reserves. The result is to recognize expense at the same pace that the reservoirs are actually depleting. The amortization base in the UOP calculation includes the sum of proved property costs net of accumulated DD&A, estimated future development costs (future costs to access and develop reserves) and asset retirement costs which are not already included in oil and gas property, less related salvage value.

The capitalized costs included in the full cost pool are subject to a "ceiling test" (based on the average of the first-day-of-the-month prices during the preceding twelve-month period pursuant to the SEC’s “Modernization of Oil and Gas Reporting” rule), which limits such costs to the aggregate of the (i) estimated present value, using a ten percent discount rate, of the future net revenues from proved reserves, based on current economic and operating conditions, (ii) the lower of cost or estimated fair value of unproven properties included in the costs being amortized, (iii) the cost of properties not being amortized, less (iv) income tax effects related to differences between the book and tax basis of the cost of properties not being amortized and the cost or estimated fair value of unproved properties included in the costs being amortized. If net capitalized costs exceed this limit, the excess is charged to expense in the current period.

Sales of proved and unproved properties are accounted for as adjustments of capitalized costs with no gain or loss recognized, unless such adjustments would significantly alter the relationship between capitalized costs and proved reserves of oil and gas, in which case the gain or loss is recognized in the statement of operations.

Oil and Gas Acquisitions

We account for all property acquisitions that include working interests in proved leaseholds, both operated and non-operated, that would generate more than an immaterial balance of goodwill as business combinations. We do not apply acquisition accounting to the purchase of oil and gas properties entirely comprised of unproved leaseholds. In accordance with this guidance, we have recognized the fair value of all the assets acquired and liabilities assumed in connection with our KGP working interest acquisition from Devon and Nahanni effective July 18, 2012 and October 17, 2012, respectively.

On an ongoing basis, we conduct assessments of net assets acquired to determine if acquisition accounting is appropriate. When we determine a "business" has been acquired under the requirements of ASC Topic 805, we record assets acquired and liabilities assumed at their estimated acquisition date fair values, while transaction and integration costs associated with the acquisitions are expensed as incurred. We use relevant market assumptions to determine fair value and allocate purchase price, such as future commodity pricing for purchased hydrocarbons, market multiples for similar transactions and replacement value for certain equipment. Many of the assumptions are unobservable.

Asset Retirement Obligations

We record asset retirement obligations based on guidance set forth in ASC Topic 410 as a liability in the period in which we incur an obligation associated with the retirement of tangible long-lived assets that result from the acquisition, construction, development and/or normal use of the assets. The estimated balance of the asset retirement obligation is based on the current cost escalated at an inflation rate and discounted at a credit adjusted risk-free rate. The associated asset retirement asset is capitalized as part of the cost of the related asset and amortized over its useful life. The associated asset retirement obligation liability is subject to periodic accretion based on our credit-adjusted discount rate. Accretion expense is offset with an increase to the asset retirement obligation liability account, and, at the end of the asset’s life, the liability account will have a balance equal to the amount needed to settle the retirement obligation.

Fair Value Measurements

Our valuation techniques are generally classified into three categories: the market approach; the income approach; and the cost approach. The selection and application of one or more of these techniques requires significant judgment and is primarily dependent upon the characteristics of the asset or liability, the principal (or most advantageous) market in which participants would transact for the asset or liability and the quality and availability of inputs. Inputs to valuation techniques are classified as either observable or unobservable within the following hierarchy:

●

Level 1 — quoted prices in active markets for identical assets or liabilities.

●

Level 2 — inputs other than quoted prices that are observable for an asset or liability. These include: quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs).

●

Level 3 — unobservable inputs that reflect our own expectations about the assumptions that market participants would use in measuring the fair value of an asset or liability.

We consider all highly liquid instruments with an original maturity of three months or less at the time of issuance to be cash equivalents. Cash and cash equivalents totaled $1,032,775 and $2,206,347 at May 31, 2013 and August 31, 2012, respectively. We are exposed to a concentration of credit risk with respect to our cash deposits. We place cash deposits with highly rated financial institutions in the United States and Canada. At times, cash balances held in financial institutions may be in excess of insured limits. We believe the financial institutions are financially strong and the risk of loss is minimal. We have not experienced any losses with respect to the related risks and do not believe our exposure to such risks is more than normal.

The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The estimated fair value of cash, other receivables, accounts payable, accrued liabilities and demand notes payable approximates their carrying value due to their short-term nature.

Revenue Recognition

We recognize natural gas revenue under the sales method of accounting for our interests in producing wells as natural gas is produced and sold from those wells. We recognize revenue upon transfer of ownership of the product to the customer which occurs when (i) the product is physically received by the customer, (ii) an invoice is generated which evidences an arrangement between the customer and us, (iii) a fixed sales price has been included in such invoice and (iv) collection from such customer is reasonably assured. Gas sales are reported net of applicable production taxes.

Stock-Based Compensation

We record compensation expense in the consolidated financial statements for stock-based payments using the fair value method. The fair value of stock options granted to directors and employees is determined using the Black-Scholes option valuation model at the time of grant. Fair value for common shares issued for goods or services rendered by non-employees is measured based on the fair value of the goods and services received. Stock-based compensation is expensed as earned with a corresponding increase to share capital.

Foreign Currency Gains and Losses

Our functional and reporting currency is the United States dollar. The functional currency of our Canadian subsidiaries is the Canadian dollar. Financial statements of our Canadian subsidiaries are translated to United States dollars using period-end rates of exchange for assets and liabilities, and average rates of exchange for the period for revenues and expenses. Translation gains (losses) are recorded in accumulated other comprehensive income as a component of stockholders’ equity. Transaction gains and losses are included in the determination of income or loss. Foreign currency transactions are primarily undertaken in Canadian dollars. As of May 31, 2013, we have not entered into derivative instruments to offset the impact of foreign currency fluctuations.

Income Taxes

We follow the asset and liability method of accounting for future income taxes. Under this method, future income tax assets and liabilities are recorded based on temporary differences between the carrying amount of balance sheet items and their corresponding tax bases. In addition, the future benefits of income tax assets, including unused tax losses, are recognized, subject to a valuation allowance, to the extent that it is more likely than not that such future benefits will ultimately be realized. Future income tax assets and liabilities are measured using enacted tax rates and laws expected to apply when the tax liabilities or assets are to be either settled or realized.

Earnings per share

We present both basic and diluted earnings (loss) per share (EPS) on the face of the statements of operations. Basic EPS is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including convertible debt, stock options, and warrants, using the treasury stock method. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. Our Diluted EPS amounts differ from Basic EPS for the nine month period ended May 31, 2013, as we have adjusted the weighted average number of shares outstanding during the period by 1,614,767 shares of one of our subsidiaries issued in connection with our acquisition of the Nahanni Assets, which are exchangeable for 1,614,767 shares of the our restricted common stock.

Our Diluted EPS amounts did not differ from Basic EPS during the prior year periods and for the three month period ended May 31, 2013, as we generated net losses during those periods.

ITEM 4.

CONTROLS AND PROCEDURES

An evaluation was carried out under the supervision and with the participation of our management, including our Principal Executive Officer and Principal Financial Officer, of the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report on Form 10-Q. Disclosure controls and procedures are procedures designed with the objective of ensuring that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, such as this Form 10-Q, is recorded, processed, summarized and reported, within the time period specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and is communicated to our management, including our Principal Executive Officer and Principal Financial Officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure. Based on that evaluation, our management concluded that, as of May 31, 2013, our disclosure controls and procedures were effective.

Change in Internal Control over Financial Reporting

Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with generally accepted accounting principles in the United States. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.

There were no changes in our internal control over financial reporting that occurred during the fiscal quarter covered by this report that materially affected or are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 2.

UNREGISTERED SALE OF EQUITY SECURITIES AND USE OF PROCEEDS.

During the three months ended May 31, 2013, we accrued fees payable in stock totaling $37,500 under the terms of two consulting agreements. One of these agreements, for fees in the amount of $30,000, is with an entity controlled by our Chief Executive Officer. Effective May 31, 2013, we issued 20,789 shares of our common stock, at a weighted average price of $1.80 per share, in satisfaction of these liabilities.

We relied upon the exemption provided by Section 4(2) of the Securities Act of 1933 in connection with the issuance of these shares. The certificates representing the shares of common stock bear a restricted legend providing that they cannot be sold unless pursuant to an effective registration statement or an exemption from registration. We did not pay any underwriting discounts or sales commissions in connection with the issuance of these shares.

ITEM 5.

OTHER INFORMATION

Shareholder Vote

A special meeting of our shareholders was held on March 1, 2013. At the meeting, the following proposals were ratified by our shareholders.

	(1)	an amendment to our Articles of Incorporation to change our name to EFLO Energy, Inc., and
	(2)	an amendment to our Articles of Incorporation such that we are authorized to issue up to 150,000,000 shares of common stock, up to 10,000,00 shares of preferred stock, and to make certain technical amendments to our Articles of Incorporation.

These amendments to our Articles of Incorporation were made effective as of April 4, 2013.

Restatement of Financial Statements

On April 14, 2013, and in connection with a re-evaluation of the oil and gas assets acquired in the Devon and Nahanni acquisitions (see Note 2 to the accompanying consolidated financial statements ), the Company determined that an error had been made in the classification of the oil and gas assets acquired. Specifically, in its financial statements for the year ended August 31, 2012 and the three months ended November 30, 2012 the Company misclassified certain oil and gas leasehold and infrastructure equipment costs as proved within the full cost pool. The Company acquired the assets in an arms-length transaction. The assets acquired were non-core to the long-term business plans of the selling companies and, consequently, had not been the focus of their ongoing exploration and production efforts. However, the Company’s business plan for these acquisitions is strategic in nature, with only marginal consideration for the existing production at the time of acquisition. Since the dates the acquisitions closed, the Company has begun the process of evaluating the exploitation potential of both the conventional and unconventional hydrocarbons in place, as well as formulating an exploitation and development plan based on its ongoing analyses. The Company intends to utilize modern technology and institutional and strategic knowledge of management to optimize the economics of the assets.

Upon consideration of the economic profile of the assets acquired at the time of acquisition, as compared to the Company’s future plans for the assets, the Company believes all oil and gas assets, including related infrastructure equipment, should have been classified as unproved in the Company’s balance sheet. Consequently, the Company believes classifying the assets as unproved is appropriate until such time as the hydrocarbon potential has been evaluated, the Company has completed development of an exploitation and development plan based on evaluation of the reservoir, raised sufficient capital to begin the operational execution of the exploitation and development plan and proved the economic viability of the assets based on successful drilling. The Company will begin reclassifying these oil and gas assets from unproved to proven if and when the assets are demonstrably economic concurrent with the execution of the Company’s business plan.

The effect of this restatement on the consolidated financial statements for the year ended August 31, 2012 and the three months ended November 30, 2012 are shown below.

August 31, 2012

	As previously						As
Consolidated Balance Sheet at August 31, 2012	reported			Adjustments			restated
Proved properties		15,232,824			(15,232,824	)		-
Unproven properties		6,465,622			15,641,759			22,107,381
Accumulated other comprehensive loss		(7,299	)		4,340			(2,959	)
Retained earnings (accumulated deficit) during exploration stage		(4,838,081	)		404,595			(4,433,486	)

Consolidated Statement of Operations for the year ended August 31, 2012
Gas sales, net	251,290			(251,290		)	-
Lease operating expenses		(255,143	)		255,143			-
Depletion, depreciation and amortization		(400,744	)		400,744			-
Net income (loss)		(3,207,121	)		404,595			(2,802,526	)

Consolidated Statement of Cash Flows for the year ended August 31, 2012
Net income (loss)		(3,207,121	)		404,595			(2,802,526	)
Depletion, depreciation and amortization		405,084			(405,084	)		-
Net cash used in operating activities		(922,624	)		3,851			(918,773	)
Expenditures on oil and gas properties		(11,200	)		(3,851	)		(15,051	)
Net cash used in investing activities		(300,495	)		(3,851	)		(304,346	)

Notes to the Consolidated Financial Statements at August 31, 2012, Note 4. Oil and Gas Properties
Oil and Gas Acquisition - Kotaneelee Gas Project
Intangibles		6,780,000			(6,780,000	)		-
Leasehold costs		581,379			(581,379	)		-
Unproved leasehold costs		6,465,623			7,361,379			13,827,002
Capitalized Acquisition, Exploration and Development Costs
KGP – proven properties		15,637,906			(15,637,906	)		-
KGP – unproven properties		6,465,623			15,637,906			22,103,529
Expenditures on oil and gas properties		-			3,852			3,852
Unproved oil and gas properties, August 31, 2012		6,465,623			15,641,758			22,107,381

November 30, 2012

Consolidated Balance Sheet at November 30, 2012	As previously reported		Adjustments			As restated
Proved properties		31,343,037		(31,343,037	)		-
Unproven properties		15,800,124		31,978,905			47,779,029
Accumulated other comprehensive loss		2,270		(5,664	)		(3,394	)
Retained earnings (accumulated deficit) during exploration stage		1,386,825		641,532			2,028,357

Consolidated Statement of Operations for the three months ended November 30, 2012
Gas sales, net	50,216		(50,216	)	-
Lease operating expenses	(195,310	)	195,310		-
Depletion, depreciation and amortization	(91,843	)	91,843		-
Net income (loss)	6,224,906		236,937		6,461,843

Consolidated Statement of Cash Flows for the three months ended November 30, 2012
Net income (loss)	6,224,906		236,937		6,461,843
Depletion, depreciation and amortization	91,843		(91,843	)	-
Net cash used in operating activities	(932,628	)	145,094		(787,534	)
Expenditures on oil and gas properties	-		(145,094	)	(145,094	)
Net cash used in investing activities	(132,600	)	(145,094	)	(277,964	)

Notes to the Consolidated Financial Statements at November 30, 2012, Note 2. Oil and Gas Properties
Oil and Gas Acquisition - Kotaneelee Gas Project
Reserves and resources	11,932,590		(11,932,590	)	-
Leasehold Costs	643,074		(643,074	)	-
Unproved Leasehold Costs	15,800,124		12,575,664		28,375,788

The Company’s Chief Financial Officer discussed the restatement of the Company’s financial statements described above with the Company’s independent public accountants.

ITEM 6.

EXHIBITS

(a)

Consolidated Financial Statements

Consolidated Balance Sheets

Consolidated Statements of Operations

Consolidated Statements of Cash Flows

Notes to the Consolidated Financial Statements

(b)

Exhibits

3.1.1	Articles of Incorporation(1)
3.1.2	Amendment to Articles of Incorporation(2)
3.2	Bylaws(3)
10.1	Agreement of Purchase and Sale between Devon Canada and EFL Overseas, Inc.(4)
10.2	Share Purchase Agreement between Nahanni Energy et.al and EFL Overseas, Inc. (4)
10.3	Kotaneelee Closing Agreement between Devon Canada and EFL Overseas, Inc. (4)
14.1	Code of Ethics for Principal Executive and Senior Financial Officers(4))
21.1	As of May 31, 2012, we had four consolidated subsidiaries; EFLO Energy Yukon Ltd., a Canadian Corporation (100% owned) 1693730 Alberta Ltd, a Canadian Corporation (voting stock 100% owned) 1693731 Alberta Ltd, a Canadian Corporation (100% owned) 1700665 Alberta Ltd, a Canadian Corporation (100% owned by 1693730 Alberta Ltd)
31.1	Rule 13a-14(a) Certifications
31.2	Rule 13a-14(a) Certifications
32	Section 1350 Certifications
99.1	EFL Overseas Inc. – Audit Committee Charter(4)

101.INS	- XBRL Instance Document
101.SCH	- XBRL Taxonomy Extension Schema Document
101.CAL	- XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	- XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	- XBRL Taxonomy Extension Label Linkbase Document
101.PRE	- XBRL Taxonomy Extension Presentation Linkbase Document

__________________________

(1)	Incorporated by reference to Exhibit 3.1 to the Company’s Registration Statement on Form S-1 dated November 12, 2008.
(2)	Incorporated by reference to Exhibit 3.1 to the Company’s 8-K report dated April 28, 2010.
(3)	Incorporated by reference to Exhibit 3.2 to the Company’s 8-K report dated April 28, 2010.
(4)	Incorporated by reference to the Company’s 10-K report for the year ended August 31, 2102, filed November 29, 2012.

SIGNATURES

Pursuant to the requirements of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	EFLO ENERGY, INC.

Dated: July 15, 2013	BY:	/s/ Keith Macdonald
		Keith Macdonald,
		Principal Executive Officer


	BY:	/s/ Robert Wesolek
		Robert Wesolek,
		Principal Financial and Accounting Officer

EX-31.1 2 eflo_ex311.htm CERTIFICATION eflo_ex311.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Keith Macdonald, certify that:

I have reviewed this Quarterly Report on Form 10-Q of EFLO Energy, Inc.;

Based on my knowledge, this report, does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by the report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

July 15, 2013

	/s/ Keith Macdonald
	Keith Macdonald,
	Principal Executive Officer

EX-31.2 3 eflo_ex312.htm CERTIFICATION eflo_ex312.htm

EXHIBIT 31.2

CERTIFICATIONS

I, Robert Wesolek, certify that:

I have reviewed this Quarterly Report on Form 10-Q of EFLO Energy, Inc.;

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

July 15, 2013

	/s/ Robert Wesolek
	Robert Wesolek,
	Principal Financial Officer

EX-32 4 eflo_ex32.htm CERTIFICATION eflo_ex32.htm

EXHIBIT 32

In connection with the quarterly report of EFLO Energy, Inc., (the “Company”) on Form 10-Q for the three and nine months ended May 31, 2013 as filed with the Securities Exchange Commission on the date hereof (the “Report”), we, Keith Macdonald, Principal Executive Officer and Robert Wesolek, Principal Financial Officer of the Company, certify pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)	The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

Date: July 15, 2013		EFL OVERSEAS, INC.


		/s/ Keith Macdonald
		Keith Macdonald,
		Principal Executive Officer

Date: July 15, 2013

		/s/ Robert Wesolek
		Robert Wesolek,
		Principal Financial Officer

EX-101.INS 5 eflo-20130531.xml 0001448806 2012-09-01 2013-05-31 0001448806 2013-05-31 0001448806 2012-05-31 0001448806 2008-07-21 0001448806 2012-08-31 0001448806 2011-09-01 2012-05-31 0001448806 2008-07-22 2013-05-31 0001448806 EFLO:NahanniAssetsMember 2013-05-31 0001448806 EFLO:DevonAssetsMember 2013-05-31 0001448806 2011-08-31 0001448806 2013-03-01 2013-05-31 0001448806 2011-12-01 2012-02-29 0001448806 2011-09-01 2012-08-31 0001448806 EFLO:StockOptionAMember 2013-03-01 2013-05-31 0001448806 EFLO:StockOptionBMember 2013-03-01 2013-05-31 0001448806 EFLO:StockOptionCMember 2013-03-01 2013-05-31 0001448806 EFLO:StockOptionDMember 2013-03-01 2013-05-31 0001448806 EFLO:StockOptionAMember 2013-05-31 0001448806 EFLO:StockOptionBMember 2013-05-31 0001448806 EFLO:StockOptionCMember 2013-05-31 0001448806 EFLO:StockOptionDMember 2013-05-31 0001448806 us-gaap:ChiefOperatingOfficerMember 2013-05-31 0001448806 2013-07-10 0001448806 us-gaap:ChiefExecutiveOfficerMember 2012-09-01 2013-05-31 0001448806 us-gaap:ChiefExecutiveOfficerMember 2011-09-01 2012-05-31 iso4217:USD xbrli:shares iso4217:USD xbrli:shares EFLO ENERGY, INC. 0001448806 10-Q 2013-05-31 false --08-31 No No Yes Smaller Reporting Company Q3 2013 19463405

1032775

112179

2206347

487017

178225 947415 122745

28291

204892

13421

17919

2021902

2730128

1194365

48551668 22107381

51767935

26031874

2849881

1563041

80000

2769881

1483041

22936034

8620757

3164790

16921363

7057716

-41898

-2959

-138367

-4433486

28831901

17411117

51767935

26031874

19464

17479

28992702

21830083

0.001

10000000

0.001

150000000

19463405

17478539

19463405

17478539

1.  BASIS OF PRESENTATION   Unaudited Interim Consolidated Financial Statements   The unaudited interim consolidated financial statements of EFLO Energy, Inc., formerly EFL Overseas, Inc. (the Company) have been prepared in accordance with United States generally accepted accounting principles (GAAP) for interim financial information and the rules and regulations of the U.S. Securities and Exchange Commission (SEC). They do not include all information and footnotes required by GAAP for complete financial statements. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the consolidated financial statements for the year ended August 31, 2012 included in the Companys Annual Report on Form 10-K filed with the SEC. The unaudited interim consolidated financial statements should be read in conjunction with those consolidated financial statements included in the Form 10-K. In the opinion of management, all adjustments considered necessary for fair presentation have been made. Operating results for the nine and three month periods ended May 31, 2013 are not necessarily indicative of the results that may be expected for the year ending August 31, 2013.   Recent Accounting Pronouncements   The Company has reviewed recently issued accounting pronouncements and plans to adopt those that are applicable to it. It does not expect the adoption of these pronouncements to have a material impact on its financial position, results of operations or cash flows.   Restatements   During a re-evaluation of the oil and gas assets acquired in the Devon and Nahanni acquisitions (see Note 2), the Company determined that an error had been made in the classification of the oil and gas assets acquired.  Specifically, the Company misclassified certain oil and gas leasehold and infrastructure equipment costs as proved within the full cost pool. The Company acquired the assets in an arms-length transaction.  The assets acquired were non-core to the long-term business plans of the selling companies and, consequently, had not been the focus of their ongoing exploration and production efforts.  However, the Companys business plan for these acquisitions is strategic in nature, with only marginal consideration for the existing production at the time of acquisition.  Since the dates the acquisitions closed, the Company has begun the process of evaluating the exploitation potential of both the conventional and unconventional hydrocarbons in place, as well as formulating an exploitation and development plan based on its ongoing analyses. The Company intends to utilize modern technology and institutional and strategic knowledge of management to optimize the economics of the assets.   Upon consideration of the economic profile of the assets acquired at the time of acquisition, as compared to the Companys future plans for the assets, the Company believes all oil and gas assets, including related infrastructure equipment, should have been classified as unproved in the Companys balance sheet. Consequently, the Company believes classifying the assets as unproved is appropriate until such time as the hydrocarbon potential has been evaluated, the Company has completed development of an exploitation and development plan based on evaluation of the reservoir, raised sufficient capital to begin the operational execution of the exploitation and development plan and proved the economic viability of the assets based on successful drilling.  The Company will begin reclassifying these oil and gas assets from unproved to proved if and when the assets are demonstrably economic concurrent with the execution of the Companys business plan.   The effect of this restatement on the consolidated financial statements included herein is as shown in tabular form below:   <table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid"> As previously reported</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Adjustments</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid"> As restated</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">Consolidated Balance Sheet at August 31, 2012</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 67%; line-height: 115%">Proved properties</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">15,232,824</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">(15,232,824</td> <td style="width: 1%; line-height: 115%">)</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">-</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Unproven properties</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">6,465,622</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">15,641,759</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">22,107,381</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">Accumulated other comprehensive loss</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(7,299</td> <td style="line-height: 115%">)</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">4,340</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(2,959</td> <td style="line-height: 115%">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Retained earnings (accumulated deficit) during exploration stage</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(4,838,081</td> <td style="line-height: 115%">)</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">404,595</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(4,433,486</td> <td style="line-height: 115%">)</td></tr> </table>

2.  OIL AND GAS PROPERTIES   Oil and Gas Acquisition Kotaneelee Gas Project (the KGP)   On October 17, 2012, the Company completed a Share Purchase Agreement (the Purchase Agreement) with Nahanni Energy Inc., 1700665 Alberta Ltd., Apex Energy (2000), Inc. and Canada Southern Petroleum #1 L.P. (jointly Nahanni) for the acquisition of its entire right and interest (generally a working interest of 30.664%) in the KGP (the Nahanni Assets).   The KGP covers 30,542 gross acres in the Yukon Territory in Canada, and includes; a gas dehydration plant (capacity: 70 million cubic feet per day), one shut in gas well, one water disposal well (capacity: 6,000 barrels per day), and two suspended gas wells. The KGP has a fully developed gas gathering, sales and delivery infrastructure, airstrip, roads, flarestack, storage tanks, barge dock and permanent camp facilities.   As consideration for the Nahanni Assets, the Company paid Nahanni approximately $13,761,000. The consideration was comprised of approximately $133,000 in cash ($398,550 offset by $265,950 paid in connection with the acquisition of the Devon Assets in settlement of certain Nahanni indebtedness), 1,614,767 shares of one of the Companys subsidiaries, which are exchangeable for 1,614,767 shares of the Companys restricted common stock valued at approximately $4,191,000, and the absorption of approximately $9,437,000 in asset retirement obligations. The number of shares issued by the Companys subsidiary was calculated by dividing the fair value of the exchangeable shares by the volume weighted average trading price of the Companys stock for the ten (10) trading days prior to closing the Purchase Agreement.  The fair value of the exchangeable shares has been recorded as additional paid in capital in the Companys equity. The exchangeable shares enjoy no voting or revenue participation rights in the subsidiary. Both the cash paid and stock issued for the Nahanni Assets are subject to certain holdbacks for asset related liabilities or breach of representations and warranties.   On July 18, 2012, the Company completed an acquisition of Devon Canadas (Devon) entire right and interest (generally a working interest of 22.989%, with a working interest of 69.337% in one shut in gas well) in the KGP. As consideration for Devons working interest in the KGP, (the Devon Assets), the Company paid approximately $23,298,000. The consideration was comprised of $290,000 in cash, 7,250,000 shares of the Companys restricted common stock valued at $15,950,000, and the absorption of $7,058,000 in asset retirement obligations.   As a result of its purchase of the Nahanni Assets and Devon Assets, the Company now generally owns a 53.65% interest in the KGP, including a 100% working interest in one shut in gas well.   The Company is pursuing the acquisition of additional working interests in the KGP.   The Company records assets acquired and liabilities assumed at their estimated acquisition date fair values, while transaction and integration costs associated with the acquisitions are expensed as incurred.  The Company uses relevant market assumptions to determine fair value and allocate purchase price, such as future commodity pricing for purchased hydrocarbons, market multiples for similar transactions and replacement value for certain equipment.  Many of the assumptions are unobservable. The Companys preliminary assessment of the fair value of the Nahanni Assets resulted in a valuation of $25,526,554. As a result of incorporating this information into the purchase price allocation, a gain on bargain purchase of $11,766,887 was recognized in the accompanying consolidated statement of operations. The gain on bargain purchase was primarily attributable to the strategic nature of the divestiture by the motivated seller, coupled with a confluence of certain favorable economic trends in the industry and the geographic region in which the Nahanni Assets are located.   The Company allocated the consideration paid for the Nahanni Assets and Devon assets based upon its assessment of their fair value at the dates of purchase, as follows:   <table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="10" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Fair Value of Assets Acquired (as restated)</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Nahanni Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Devon Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Total</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Asset Description</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">Unproven Properties</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 67%; line-height: 115%">   Unproved leasehold costs</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">14,548,787</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">13,827,001</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">28,375,788</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Plant and equipment</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">8,594,362</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">6,484,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">15,078,363</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">   Gathering systems</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">2,383,405</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">1,788,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">4,171,406</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Vehicles</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">22,103,530</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">47,630,084</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Goodwill</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">      Total Assets Acquired - KGP</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">23,297,895</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">48,824,449</td> <td style="line-height: 115%"> </td></tr> </table>   Oil and natural gas revenues and lease operating expenses related to unproved oil and gas properties that are being evaluated for economic viability are offset against the full cost pool until proved reserves are established, or determination is made that the unproved properties are impaired. During the nine and three month periods ended May 31, 2013, the Company capitalized $747,134 and $366,518, respectively, of lease operating expense, net of oil and gas revenue, into the full cost pool related to its unproven interests.

4.  CAPITAL STOCK AND STOCK-BASED COMPENSATION   Sales of Common Stock   During October 2012, the Company sold 1,530,666 shares of its common stock to ten (10) accredited investors at a price of $1.20 per share. Gross proceeds from these private placements totaled $1,836,800. The Company paid $64,289 in finders fees in connection with the sale of these shares. The sales were made pursuant to the terms of the offering approved by the Companys Board of Directors on May 29, 2012.   During January and February 2013, the Company sold 350,000 shares of its common stock to two (2) accredited investors at a price of $1.20 per share. Gross proceeds from these private placements totaled $420,000. The Company paid $14,700 in finders fees in connection with the sale of these shares. The sales were made pursuant to the terms of the offering approved by the Companys Board of Directors on May 29, 2012.   Stock-Based Compensation   On January 15, 2013, the Company granted its new Chief Operating Officer 400,000 stock options in accordance with its 2012 Non-Qualified Stock Option Plan under the terms shown below:   <table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Option Holder</td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> No. of Shares Issuable Upon Exercise</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> Exercise Price</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid"> First Date Exercisable</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Expiration  Date</td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">H. Wayne Hamal</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 57%; line-height: 115%">  Stock Option A</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">100,000</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">2.30</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2013</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2015</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option B</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.50</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2014</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2016</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">  Stock Option C</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.75</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option D</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">3.00</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">400,000</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> </table>   The Company applied the Black-Scholes option pricing model to determine the fair market value of the options granted. In applying the model, the Company used the following parameters: contractual lives of 2 to 4.5 years, historical stock price volatility of 65% a risk-free rate of 4.5% and an annual dividend rate of 0%. As a result, the Company determined that the total fair market value of the options granted was $313,646 and the weighted-average grant-date fair value per option granted was $0.78.   On January 15, 2013, the Company also authorized the issuance of 50,000 bonus shares of its common stock to its new Chief Operating Officer pursuant to the 2012 Stock Bonus Plan. The fair market value of these bonus shares is the market price of the shares at the date of grant. The 50,000 bonus shares had an aggregate value of $97,000, or $1.94 per share at that date.   During the nine and three months ended May 31, 2013, the Company recognized $591,648 and $123,016, respectively, of non-cash expense related to stock-based compensation under its 2012 Non-Qualified Stock Option Plan (the Option Plan). As of May 31, 2013, $606,922 of total unrecognized compensation cost remains under the Option Plan. Of this amount, $123,017, $437,107 and $46,798 are expected to be recognized during fiscal 2013, fiscal 2014, and fiscal 2015, respectively. The Company had no option plan in place during the nine and three month periods ended May 31, 2012.   During the nine and three months ended May 31, 2013, fees totaling $107,500 and $37,500 were paid using 54,200 and 20,789 shares of the Companys restricted common stock at a weighted average prices of $1.98 and $1.80 per share, respectively. For the nine and three months ended May 31, 2012, $146,774 and $30,000 in fees incurred under this arrangement were paid using 48,023 and 14,238 shares of the Companys restricted common stock at a weighted average price of $3.07 and $2.10, respectively.

5.   RELATED PARTY TRANSACTIONS   Effective January 20, 2011, a company controlled by the Companys Chief Executive Officer, its Chief Financial Officer, and an unrelated consultant (the Finders) entered into an agreement with the Company providing for the payment of finders compensation ranging from 5% (on transaction values greater than $1,000,000) to 10% (on transactions valued up to $300,000) on transactions introduced to the Company by or through the Finders for a period of two years (the Finders Fee Agreement). Under the Finders Fee Agreement, compensation is divided between the Finders and the Finders may elect whether the finders compensation is payable in cash, or shares of the Companys restricted common stock. If the Finders elect to receive payment in stock, the shares into which finders compensation will be converted will be calculated using the average closing price of the Companys common stock for the ten trading days preceding the closing date of the transaction to which the compensation relates. The Finders Fee Agreement specifically recognizes that the KGP has been presented to the Company by the Finders. During the nine months ended May 31, 2013, finders compensation of $755,399 has been accrued under the Finders Fee Agreement in connection with the Companys acquisition of the Nahanni Assets. No such fees were incurred during three months ended May 31, 2013 or during the nine or three months ended May 31, 2012.   Of the fees paid in stock during the nine month periods ended May 31, 2013 and May 31, 2012 (see Note 4), fees totaling $90,000 and $146,774 were paid using 44,877 and 48,023 shares of the Companys restricted common stock, respectively, to our Chief Executive Officer under the terms of a management consulting agreement.

6.  OTHER INFORMATION   The Company held a special meeting of its shareholders on March 1, 2013. At the meeting, the following proposals were ratified:   <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr> <td style="width: 5%; font: 8pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="vertical-align: top; width: 1%; font: 8pt/115% Calibri, Helvetica, Sans-Serif">(1) </td> <td style="vertical-align: top; width: 94%"> an amendment to the Companys Articles of Incorporation to change the name of the Company from EFL Overseas, Inc. to EFLO Energy, Inc., and  </td></tr> <tr> <td style="font: 8pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="vertical-align: top; font: 8pt/115% Calibri, Helvetica, Sans-Serif">(2)</td> <td style="vertical-align: top; font: 8pt/115% Calibri, Helvetica, Sans-Serif">an amendment to the Companys Articles of Incorporation such that the Company is authorized to issue up to 150,000,000 shares of common stock, up to 10,000,000 shares of preferred stock, and to make certain technical amendments to our Articles of Incorporation.</td></tr> </table>   These amendments to the Companys Articles of Incorporation were made effective as of April 4, 2013.

4295119

-603273

-138367

-947428

-157720

<table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="10" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Fair Value of Assets Acquired (as restated)</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Nahanni Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Devon Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Total</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Asset Description</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">Unproven Properties</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 67%; line-height: 115%">   Unproved leasehold costs</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">14,548,787</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">13,827,001</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">28,375,788</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Plant and equipment</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">8,594,362</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">6,484,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">15,078,363</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">   Gathering systems</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">2,383,405</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">1,788,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">4,171,406</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Vehicles</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">22,103,530</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">47,630,084</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Goodwill</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">      Total Assets Acquired - KGP</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">23,297,895</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">48,824,449</td> <td style="line-height: 115%"> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Option Holder</td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> No. of Shares Issuable Upon Exercise</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> Exercise Price</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid"> First Date Exercisable</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Expiration  Date</td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">H. Wayne Hamal</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 57%; line-height: 115%">  Stock Option A</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">100,000</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">2.30</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2013</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2015</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option B</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.50</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2014</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2016</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">  Stock Option C</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.75</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option D</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">3.00</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">400,000</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> </table>

20276434

7227126

19442842

7254144

18933752

7227126

19442842

7254144

0.21

-0.08

-0.05

-0.02

0.23

-0.08

-0.05

-0.02

-4256180

603273

180265

953553

157720

-38939

-41898

-6125

3164790

7459909

-603273

3026423

-947428

-157720

28008

34008

28008

11766887 11766887

-4334986

-603273

-8774472

-975436

-157720

4334986

603273

8774472

975436

157720

44335

879994

427121

167305

400841

60132

717450

139196

30652

510642

130853

890886

101643

22368

954330 142953 1831308 138355 29700 1166405 1955682 115979 875647 225000 2072031 312958 75000

9337

-113463

-374838

1074673

2177812

-2500

6883849

34337

2500

484500

554500

100

2177812

6779612

-1050231

-11200

-2079077

132600 421895

917631

11200

1657182

-2262214

-361138

-3730099

104160

184133

683740

181099

13667

-41712

-646445

-947415

3164790

-11766887 -11766887 -28008 -34008

2006837

4042645

33135

80000

7057716 9436526 9436526

70000

95000

107500 146774 1896331 15950000 4190643 4190643 48824449 25526554 23297895

1194365

47630084 25526554 22103530 4527 4527 4171406 2383405 1788001 15078363 8594362 6484001 28375788 14548787 13827001 9436526 7057716 7137716 80000 17001363 80000 16921363

427121

7137716 17001363 7137716

100000

400000

2.30

2.50

2.75

3.00

1/15/2013 1/14/2014 1/14/2015 7/14/2015 1/15/2015 1/15/2016 1/15/2017 7/15/2017 591648 123016 606922 107500 146774 37500 30000 54200 48023 20789 14238 1.98 3.07 1.80 2.10

755399

44877 48023

90000

146774

3.  ASSET RETIREMENT OBLIGATIONS   In connection with its acquisition of the Nahanni Assets and the Devon Assets, the Company acquired $9,436,526 and $7,057,716 in asset retirement obligations, respectively, relating with its portion of the abandonment, reclamation and environmental liabilities associated with the KGP.   On March 31, 2011, the Company initiated oil and gas operations by entry into a Farmout and Participation Agreement which provided for its acquisition of a net working interest ranging from 21.25% to 42.5%, in a 2,629 acre oil and gas lease, insofar as that lease covers from the surface to the base of the San Miguel formation (the San Miguel Lease). The San Miguel Lease, which is located in Zavala County, Texas, is unproven and has no current production. The Company incurred $80,000 in asset retirement obligations related to the future plugging and abandonment of a test well on the San Miguel Lease. At May 31, 2013, the Companys interest in the San Miguel lease was impaired and expensed to the extent of its carrying value, which included the full amount of the associated asset retirement obligation. The entire asset retirement obligation relating to the San Miguel Lease has been classified as a current liability.   The following table summarizes amounts comprising the Companys asset retirement obligations as of May 31, 2013:   <table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Asset Retirement Obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 89%; text-indent: 9pt">Balance, August 31, 2011</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">80,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,057,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.25in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 9pt">Balance, August 31, 2012</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,137,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">9,436,526</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.5in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">427,121</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">17,001,363</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Current</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">80,000</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Long Term</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">16,921,363</td> <td style="padding-bottom: 3pt"> </td></tr> </table>

The following table summarizes amounts comprising the Companys asset retirement obligations as of May 31, 2013:   <table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Asset Retirement Obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 89%; text-indent: 9pt">Balance, August 31, 2011</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">80,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,057,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.25in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 9pt">Balance, August 31, 2012</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,137,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">9,436,526</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.5in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">427,121</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">17,001,363</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Current</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">80,000</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Long Term</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">16,921,363</td> <td style="padding-bottom: 3pt"> </td></tr> </table>

-38939

-41898

EX-101.SCH 6 eflo-20130531.xsd 0001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 0002 - Statement - CONSOLIDATED BALANCE SHEETS (Unaudited) link:presentationLink link:calculationLink link:definitionLink 0003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) link:presentationLink link:calculationLink link:definitionLink 0005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 0006 - Disclosure - 1. BASIS OF PRESENTATION link:presentationLink link:calculationLink link:definitionLink 0007 - Disclosure - 2. OIL AND GAS PROPERTIES link:presentationLink link:calculationLink link:definitionLink 0008 - Disclosure - 3. ASSET RETIRMENT OBLIGATIONS link:presentationLink link:calculationLink link:definitionLink 0009 - Disclosure - 4. CAPITAL STOCK AND STOCK BASED COMPENSATION link:presentationLink link:calculationLink link:definitionLink 0010 - Disclosure - 5. RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 0011 - Disclosure - 6. OTHER INFORMATION link:presentationLink link:calculationLink link:definitionLink 0012 - Disclosure - 1. BASIS OF PRESENTATION (Tables) link:presentationLink link:calculationLink link:definitionLink 0013 - Disclosure - 2. OIL AND GAS PROPERTIES (Tables) link:presentationLink link:calculationLink link:definitionLink 0014 - Disclosure - 3. ASSET RETIREMENT OBLIGATIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 0015 - Disclosure - 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Tables) link:presentationLink link:calculationLink link:definitionLink 0016 - Disclosure - 2. OIL AND GAS PROPERTIES (Details) link:presentationLink link:calculationLink link:definitionLink 0017 - Disclosure - 3. ASSET RETIREMENT OBLIGATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 0018 - Disclosure - 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Details) link:presentationLink link:calculationLink link:definitionLink 0019 - Disclosure - 4. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0020 - Disclosure - 5. RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 7 eflo-20130531_cal.xml EX-101.DEF 8 eflo-20130531_def.xml EX-101.LAB 9 eflo-20130531_lab.xml Proven Properties Oil and Gas Delivery Commitments and Contracts [Axis] Unproven Properties Unproven Common Stock Statement, Equity Components [Axis] Additional Paid-In Capital Option 1 Open Option Contracts Written Type [Axis] Option 2 Option 3 Option 4 Fair Value of Asset Acquired Business Acquisition [Axis] Nahanni Assets Devon Assets Canadian ExtinguishmentOfDebt [Axis] United States Stock Option A Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Axis] Stock Option B Stock Option C Stock Option D Chief Operating Officer Total Accumulated Other Comprehensive Loss Deficit Accumulated During Exploration Stage Chief Executive Officer under the terms of a management consulting agreement Related Party [Axis] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS Cash Accounts receivable Accrued gas sales Joint interest owners and other Prepaids Other Total current assets OIL AND GAS PROPERTIES, full cost method, unproven OTHER ASSETS-Goodwill Total assets LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES Accounts payable and accrued liabilities Asset retirement obligation-current Total current liabilities NONCURRECT LIABILITIES Asset retirement obligations Deferred income taxes Total liabilities STOCKHOLDERS' EQUITY Capital Stock Authorized: 10,000,000 preferred shares, par value $0.001 per share 150,000,000 common shares, par value $0.001 per share Issued and outstanding: 19,463,405 and 17,478,539 common shares at May 31, 2013 and August 31, 2012, respectively Additional paid-in capital Accumulated other comprehensive loss Retained earnings (accumulated defict) during the exploration stage Total stockholders' equity Total liabilities and stockholders' equity Stockholders Equity Preferred Stock Shares Par value Preferred Stock Shares Authorized Preferred Stock Shares Issued Preferred Stock Shares Outstanding Common Stock Shares Par value Common Stock Shares Authorized Common Stock Shares Issued Common Stock Shares Outstanding Income Statement [Abstract] EXPENSES Management and director's fees Stock-based compensation expense Consulting fees Professional fees Office, travel and general Accretion of asset retirement obligations Oil and gas property impairment Total Expenses OPERATING LOSS OTHER INCOME Gain on acquisition of assets Gain on forgiveness of accounts payable NET INCOME (LOSS) before taxes Provision for income tax INCOME (LOSS) Loss on foreign currency translation COMPREHENSIVE INCOME (LOSS) EARNING (LOSS) PER SHARE Basic Diluted WEIGHTED AVERAGE SHARES OUTSTANDING Basic Diluted Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) Adjustments to reconcile net income (loss) to net cash used in operating activities: Stock-based compensation and fee payments Gain on forgiveness of accounts payable Gain on acquisition of Nahanni assets Deferred income tax provision Changes in working capital items- Accounts receivable Prepaids and other Accounts payable and accrued liabilities Net cash used in operating activities CASH FLOWS FROM INVESTING ACTIVITIES Expenditures on oil and gas properties Acquisition of oil and gas interest Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES Common stock sold for cash, net of fees Common stock redeemend for cash Proceeds from notes payable Repayments of notes payable Loans from related parties Net cash (used in) provided by financing activities INCREASE (DECREASE) IN CASH EFFECT OF EXCHANGE RATE ON CASH CASH, BEGINNING OF PERIOD CASH, END OF PERIOD SUPPLEMENTAL DISCLOSURE Cash paid for interest Cash paid for income taxes Forgiveness of debt NON-CASH INVESTING ACTIVITIES: Accrued expenditures on oil and gas properties Asset retirment obligation incrurred Asset retirement obligation acquired in Devon acquisition Asset retirement obligation acquired in Nahanni acquisition NON-CASH FINANCING ACTIVITIES Common stock issued as repayment of note payable Common stock issued for services Common stock issued for Devon assets Exchangeable shares granted for Nahanni assets Accounting Policies [Abstract] 1. BASIS OF PRESENTATION Extractive Industries [Abstract] 2. OIL AND GAS PROPERTIES Notes to Financial Statements 3. ASSET RETIRMENT OBLIGATIONS Disclosure of Compensation Related Costs, Share-based Payments [Abstract] 4. CAPITAL STOCK AND STOCK BASED COMPENSATION Related Party Transactions [Abstract] 5. RELATED PARTY TRANSACTIONS Income Tax Disclosure [Abstract] 6. OTHER INFORMATION Basis Of Presentation Tables Effect of restatement on the financial statements Oil And Gas Properties Tables Schedule of Oil and Gas Acquisition Asset Retirement Obligations Tables Schedule of Asset Retirement Obligation Capital Stock And Stock-Based Compensation Tables Options granted to new Chief Operating Officer Statement [Table] Statement [Line Items] Unproven Properties Unproved Leasehold costs Plant and equipment Gathering systems Vehicles Subtotal Goodwill Total Assets Acquired - KGP Asset Retirement Obligations Details Asset Retirement Obligations Balance, Beginning Liabilities incurred (acquired) Accretion expense Liabilities (settled) Changes in asset retirement obligations Balance, Ending Total Balance, May 31, 2013 Total Balance, May 31, 2013 - Current Total Balance, May 31, 2013 – Long Term Exercise Price Range [Axis] No. of Shares Issuable Upon Exercise Exercise Price First Date Exercisable Expiration Date EX-101.PRE 10 eflo-20130531_pre.xml XML 11 R8.xml IDEA: 3. ASSET RETIRMENT OBLIGATIONS 2.4.0.80008 - Disclosure - 3. ASSET RETIRMENT OBLIGATIONStruefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1EFLO_NotesToFinancialStatementsAbstractEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Notes to Financial Statements2false 2EFLO_AssetRetirmentObligationsTextBlockEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse003.  ASSET RETIREMENT OBLIGATIONS   In connection with its acquisition of the Nahanni Assets and the Devon Assets, the Company acquired $9,436,526 and $7,057,716 in asset retirement obligations, respectively, relating with its portion of the abandonment, reclamation and environmental liabilities associated with the KGP.   On March 31, 2011, the Company initiated oil and gas operations by entry into a Farmout and Participation Agreement which provided for its acquisition of a net working interest ranging from 21.25% to 42.5%, in a 2,629 acre oil and gas lease, insofar as that lease covers from the surface to the base of the San Miguel formation (the San Miguel Lease). The San Miguel Lease, which is located in Zavala County, Texas, is unproven and has no current production. The Company incurred $80,000 in asset retirement obligations related to the future plugging and abandonment of a test well on the San Miguel Lease. At May 31, 2013, the Companys interest in the San Miguel lease was impaired and expensed to the extent of its carrying value, which included the full amount of the associated asset retirement obligation. The entire asset retirement obligation relating to the San Miguel Lease has been classified as a current liability.   The following table summarizes amounts comprising the Companys asset retirement obligations as of May 31, 2013:   <table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Asset Retirement Obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 89%; text-indent: 9pt">Balance, August 31, 2011</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">80,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,057,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.25in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 9pt">Balance, August 31, 2012</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,137,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">9,436,526</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.5in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">427,121</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">17,001,363</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Current</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">80,000</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Long Term</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">16,921,363</td> <td style="padding-bottom: 3pt"> </td></tr> </table>falsefalsefalsenonnum:textBlockItemTypena5. ASSET RETIRMENT OBLIGATIONSNo definition available.false03. ASSET RETIRMENT OBLIGATIONSfalse3. ASSET RETIRMENT OBLIGATIONSUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/AssetRetirmentObligations12 XML 12 R6.xml IDEA: 1. BASIS OF PRESENTATION 2.4.0.80006 - Disclosure - 1. BASIS OF PRESENTATIONtruefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Accounting Policies [Abstract]2false 2us-gaap_BusinessDescriptionAndAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001.  BASIS OF PRESENTATION   Unaudited Interim Consolidated Financial Statements   The unaudited interim consolidated financial statements of EFLO Energy, Inc., formerly EFL Overseas, Inc. (the Company) have been prepared in accordance with United States generally accepted accounting principles (GAAP) for interim financial information and the rules and regulations of the U.S. Securities and Exchange Commission (SEC). They do not include all information and footnotes required by GAAP for complete financial statements. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the consolidated financial statements for the year ended August 31, 2012 included in the Companys Annual Report on Form 10-K filed with the SEC. The unaudited interim consolidated financial statements should be read in conjunction with those consolidated financial statements included in the Form 10-K. In the opinion of management, all adjustments considered necessary for fair presentation have been made. Operating results for the nine and three month periods ended May 31, 2013 are not necessarily indicative of the results that may be expected for the year ending August 31, 2013.   Recent Accounting Pronouncements   The Company has reviewed recently issued accounting pronouncements and plans to adopt those that are applicable to it. It does not expect the adoption of these pronouncements to have a material impact on its financial position, results of operations or cash flows.   Restatements   During a re-evaluation of the oil and gas assets acquired in the Devon and Nahanni acquisitions (see Note 2), the Company determined that an error had been made in the classification of the oil and gas assets acquired.  Specifically, the Company misclassified certain oil and gas leasehold and infrastructure equipment costs as proved within the full cost pool. The Company acquired the assets in an arms-length transaction.  The assets acquired were non-core to the long-term business plans of the selling companies and, consequently, had not been the focus of their ongoing exploration and production efforts.  However, the Companys business plan for these acquisitions is strategic in nature, with only marginal consideration for the existing production at the time of acquisition.  Since the dates the acquisitions closed, the Company has begun the process of evaluating the exploitation potential of both the conventional and unconventional hydrocarbons in place, as well as formulating an exploitation and development plan based on its ongoing analyses. The Company intends to utilize modern technology and institutional and strategic knowledge of management to optimize the economics of the assets.   Upon consideration of the economic profile of the assets acquired at the time of acquisition, as compared to the Companys future plans for the assets, the Company believes all oil and gas assets, including related infrastructure equipment, should have been classified as unproved in the Companys balance sheet. Consequently, the Company believes classifying the assets as unproved is appropriate until such time as the hydrocarbon potential has been evaluated, the Company has completed development of an exploitation and development plan based on evaluation of the reservoir, raised sufficient capital to begin the operational execution of the exploitation and development plan and proved the economic viability of the assets based on successful drilling.  The Company will begin reclassifying these oil and gas assets from unproved to proved if and when the assets are demonstrably economic concurrent with the execution of the Companys business plan.   The effect of this restatement on the consolidated financial statements included herein is as shown in tabular form below:   <table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid"> As previously reported</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Adjustments</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid"> As restated</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">Consolidated Balance Sheet at August 31, 2012</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 67%; line-height: 115%">Proved properties</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">15,232,824</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">(15,232,824</td> <td style="width: 1%; line-height: 115%">)</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">-</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Unproven properties</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">6,465,622</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">15,641,759</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">22,107,381</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">Accumulated other comprehensive loss</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(7,299</td> <td style="line-height: 115%">)</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">4,340</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(2,959</td> <td style="line-height: 115%">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Retained earnings (accumulated deficit) during exploration stage</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(4,838,081</td> <td style="line-height: 115%">)</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">404,595</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(4,433,486</td> <td style="line-height: 115%">)</td></tr> </table>      falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the business description and accounting policies concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Accounting policies describe all significant accounting policies of the reporting entity.No definition available.false01. BASIS OF PRESENTATIONfalse1. BASIS OF PRESENTATIONUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/NatureAndContinuanceOfOperations12 XML 13 R17.htm IDEA: XBRL DOCUMENT

3. ASSET RETIREMENT OBLIGATIONS (Details) (USD $)	9 Months Ended	12 Months Ended
3. ASSET RETIREMENT OBLIGATIONS (Details) (USD $)	May 31, 2013	Aug. 31, 2012
Asset Retirement Obligations
Balance, Beginning	$ 7,137,716	$ 80,000
Liabilities incurred (acquired)	9,436,526	7,057,716
Accretion expense	427,121
Liabilities (settled)
Changes in asset retirement obligations		7,137,716
Balance, Ending	17,001,363	7,137,716
Total Balance, May 31, 2013	17,001,363
Total Balance, May 31, 2013 - Current	80,000
Total Balance, May 31, 2013 – Long Term	$ 16,921,363

XML 14 R4.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended		58 Months Ended
	May 31, 2013	Feb. 29, 2012	May 31, 2013	May 31, 2012	May 31, 2013
EXPENSES
Management and director's fees	$ 312,958	$ 75,000	$ 875,647	$ 225,000	$ 2,072,031
Stock-based compensation expense	115,979		1,166,405		1,955,682
Consulting fees	138,355	29,700	954,330	142,953	1,831,308
Professional fees	101,643	22,368	510,642	130,853	890,886
Office, travel and general	139,196	30,652	400,841	60,132	717,450
Accretion of asset retirement obligations	167,305		427,121		427,121
Oil and gas property impairment				44,335	879,994
Total Expenses	975,436	157,720	4,334,986	603,273	8,774,472
OPERATING LOSS	(975,436)	(157,720)	(4,334,986)	(603,273)	(8,774,472)
OTHER INCOME
Gain on acquisition of assets			11,766,887		11,766,887
Gain on forgiveness of accounts payable	28,008		28,008		34,008
NET INCOME (LOSS) before taxes	(947,428)	(157,720)	7,459,909	(603,273)	3,026,423
Provision for income tax			(3,164,790)		(3,164,790)
INCOME (LOSS)	(947,428)	(157,720)	4,295,119	(603,273)	(138,367)
Loss on foreign currency translation	(6,125)		(38,939)		(41,898)
COMPREHENSIVE INCOME (LOSS)	$ (953,553)	$ (157,720)	$ 4,256,180	$ (603,273)	$ (180,265)
EARNING (LOSS) PER SHARE
Basic	$ (0.05)	$ (0.02)	$ 0.23	$ (0.08)
Diluted	$ (0.05)	$ (0.02)	$ 0.21	$ (0.08)
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic	19,442,842	7,254,144	18,933,752	7,227,126
Diluted	19,442,842	7,254,144	20,276,434	7,227,126

XML 15 R10.htm IDEA: XBRL DOCUMENT

5. RELATED PARTY TRANSACTIONS

9 Months Ended

May 31, 2013

5. RELATED PARTY TRANSACTIONS

5. RELATED PARTY TRANSACTIONS

Of the fees paid in stock during the nine month periods ended May 31, 2013 and May 31, 2012 (see Note 4), fees totaling $90,000 and $146,774 were paid using 44,877 and 48,023 shares of the Company’s restricted common stock, respectively, to our Chief Executive Officer under the terms of a management consulting agreement.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References+ Details

XML 16 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 17 R18.htm IDEA: XBRL DOCUMENT

4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Details) (USD $)	3 Months Ended
	May 31, 2013
Stock Option A
No. of Shares Issuable Upon Exercise	100,000
Exercise Price	$ 2.30
First Date Exercisable	1/15/2013
Expiration Date	1/15/2015
Stock Option B
No. of Shares Issuable Upon Exercise	100,000
Exercise Price	$ 2.50
First Date Exercisable	1/14/2014
Expiration Date	1/15/2016
Stock Option C
No. of Shares Issuable Upon Exercise	100,000
Exercise Price	$ 2.75
First Date Exercisable	1/14/2015
Expiration Date	1/15/2017
Stock Option D
No. of Shares Issuable Upon Exercise	100,000
Exercise Price	$ 3.00
First Date Exercisable	7/14/2015
Expiration Date	7/15/2017
Chief Operating Officer Total
No. of Shares Issuable Upon Exercise	400,000

XML 18 R19.xml IDEA: 4. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details Narrative) 2.4.0.80019 - Disclosure - 4. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details Narrative)truefalsefalse1false USDfalsefalse$From2013-03-01to2013-05-31http://www.sec.gov/CIK0001448806duration2013-03-01T00:00:002013-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$From2011-12-01to2012-02-29http://www.sec.gov/CIK0001448806duration2011-12-01T00:00:002012-02-29T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$From2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$4false USDfalsefalse$From2011-09-01to2012-05-31http://www.sec.gov/CIK0001448806duration2011-09-01T00:00:002012-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1EFLO_CapitalStockAndStockBasedCompensationDetailsNarrativeAbstractEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Capital Stock And Stock Based Compensation Details Narrative2false 2EFLO_NoncashExpenseEFLO_falsedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse123016123016USD$falsetruefalse2falsefalsefalse00falsefalsefalse3truefalsefalse591648591648USD$falsetruefalse4falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Non-cash expense related to stock-based compensation3false 2EFLO_UnrecognizedCompensationCostEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse606922606922falsefalsefalse2falsefalsefalse00falsefalsefalse3truefalsefalse606922606922falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Unrecognized compensation cost remaining under Option Plan4false 2EFLO_FeesPaidWithRestrictedCommonStockEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse3750037500USD$falsetruefalse2truefalsefalse3000030000USD$falsetruefalse3truefalsefalse107500107500USD$falsetruefalse4truefalsefalse146774146774USD$falsetruefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Fees paid with restricted common stock5false 2EFLO_RestrictedStockSharesIssuedInPaymentForFeesEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2078920789falsefalsefalse2truefalsefalse1423814238falsefalsefalse3truefalsefalse5420054200falsefalsefalse4truefalsefalse4802348023falsefalsefalsexbrli:sharesItemTypesharesNo authoritative reference available.No definition available.false1Restricted stock shares issued in payment for fees6false 2EFLO_WeightedAveragePriceRestrictedStockEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1.801.80USD$falsetruefalse2truefalsefalse2.102.10USD$falsetruefalse3truefalsefalse1.981.98USD$falsetruefalse4truefalsefalse3.073.07USD$falsetruefalsenum:perShareItemTypedecimalNo authoritative reference available.No definition available.false3Weighted average price restricted stockfalse4. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details Narrative) (USD $)NoRoundingNoRoundingNoRoundingUnKnowntruefalsefalseSheethttp://efloverseas.com/role/CapitalStockAndStockBasedCompensationDetailsNarrative46 XML 19 R9.xml IDEA: 4. CAPITAL STOCK AND STOCK BASED COMPENSATION 2.4.0.80009 - Disclosure - 4. CAPITAL STOCK AND STOCK BASED COMPENSATIONtruefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Disclosure of Compensation Related Costs, Share-based Payments [Abstract]2false 2us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse004.  CAPITAL STOCK AND STOCK-BASED COMPENSATION   Sales of Common Stock   During October 2012, the Company sold 1,530,666 shares of its common stock to ten (10) accredited investors at a price of $1.20 per share. Gross proceeds from these private placements totaled $1,836,800. The Company paid $64,289 in finders fees in connection with the sale of these shares. The sales were made pursuant to the terms of the offering approved by the Companys Board of Directors on May 29, 2012.   During January and February 2013, the Company sold 350,000 shares of its common stock to two (2) accredited investors at a price of $1.20 per share. Gross proceeds from these private placements totaled $420,000. The Company paid $14,700 in finders fees in connection with the sale of these shares. The sales were made pursuant to the terms of the offering approved by the Companys Board of Directors on May 29, 2012.   Stock-Based Compensation   On January 15, 2013, the Company granted its new Chief Operating Officer 400,000 stock options in accordance with its 2012 Non-Qualified Stock Option Plan under the terms shown below:   <table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Option Holder</td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> No. of Shares Issuable Upon Exercise</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> Exercise Price</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid"> First Date Exercisable</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Expiration  Date</td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">H. Wayne Hamal</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 57%; line-height: 115%">  Stock Option A</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">100,000</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">2.30</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2013</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2015</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option B</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.50</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2014</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2016</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">  Stock Option C</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.75</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option D</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">3.00</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">400,000</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> </table>   The Company applied the Black-Scholes option pricing model to determine the fair market value of the options granted. In applying the model, the Company used the following parameters: contractual lives of 2 to 4.5 years, historical stock price volatility of 65% a risk-free rate of 4.5% and an annual dividend rate of 0%. As a result, the Company determined that the total fair market value of the options granted was $313,646 and the weighted-average grant-date fair value per option granted was $0.78.   On January 15, 2013, the Company also authorized the issuance of 50,000 bonus shares of its common stock to its new Chief Operating Officer pursuant to the 2012 Stock Bonus Plan. The fair market value of these bonus shares is the market price of the shares at the date of grant. The 50,000 bonus shares had an aggregate value of $97,000, or $1.94 per share at that date.   During the nine and three months ended May 31, 2013, the Company recognized $591,648 and $123,016, respectively, of non-cash expense related to stock-based compensation under its 2012 Non-Qualified Stock Option Plan (the Option Plan). As of May 31, 2013, $606,922 of total unrecognized compensation cost remains under the Option Plan. Of this amount, $123,017, $437,107 and $46,798 are expected to be recognized during fiscal 2013, fiscal 2014, and fiscal 2015, respectively. The Company had no option plan in place during the nine and three month periods ended May 31, 2012.   During the nine and three months ended May 31, 2013, fees totaling $107,500 and $37,500 were paid using 54,200 and 20,789 shares of the Companys restricted common stock at a weighted average prices of $1.98 and $1.80 per share, respectively. For the nine and three months ended May 31, 2012, $146,774 and $30,000 in fees incurred under this arrangement were paid using 48,023 and 14,238 shares of the Companys restricted common stock at a weighted average price of $3.07 and $2.10, respectively.falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false04. CAPITAL STOCK AND STOCK BASED COMPENSATIONfalse4. CAPITAL STOCK AND STOCK BASED COMPENSATIONUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/CapitalStockAndStockBasedCompensation12 XML 20 R12.xml IDEA: 1. BASIS OF PRESENTATION (Tables) 2.4.0.80012 - Disclosure - 1. BASIS OF PRESENTATION (Tables)truefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1EFLO_BasisOfPresentationTablesAbstractEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Basis Of Presentation Tables2false 2us-gaap_RestatementToPriorYearIncomeTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid"> As previously reported</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Adjustments</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" rowspan="2" style="border-bottom: black 1pt solid"> As restated</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">Consolidated Balance Sheet at August 31, 2012</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 67%; line-height: 115%">Proved properties</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">15,232,824</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">(15,232,824</td> <td style="width: 1%; line-height: 115%">)</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">-</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Unproven properties</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">6,465,622</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">15,641,759</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">22,107,381</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">Accumulated other comprehensive loss</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(7,299</td> <td style="line-height: 115%">)</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">4,340</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(2,959</td> <td style="line-height: 115%">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Retained earnings (accumulated deficit) during exploration stage</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(4,838,081</td> <td style="line-height: 115%">)</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">404,595</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(4,433,486</td> <td style="line-height: 115%">)</td></tr> </table>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the nature and effects of a restatement to correct an error in the reported results of operations of prior periods. When prior period adjustments are recorded, the resulting effects (both gross and net of applicable income tax) on the net income of prior periods are disclosed in the annual report for the year in which the adjustments are made, and amended filings of previously issued reports are typically issued.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22644-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22663-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22658-107794 false0Effect of restatement on the financial statementsfalse1. BASIS OF PRESENTATION (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/BasisOfPresentationTables12 XML 21 R6.htm IDEA: XBRL DOCUMENT

1. BASIS OF PRESENTATION

9 Months Ended

May 31, 2013

Accounting Policies [Abstract]

1. BASIS OF PRESENTATION

1. BASIS OF PRESENTATION

Unaudited Interim Consolidated Financial Statements

Recent Accounting Pronouncements

Restatements

The effect of this restatement on the consolidated financial statements included herein is as shown in tabular form below:

	As previously reported			Adjustments			As restated
Consolidated Balance Sheet at August 31, 2012	As previously reported			Adjustments			As restated
Proved properties		15,232,824			(15,232,824	)		-
Unproven properties		6,465,622			15,641,759			22,107,381
Accumulated other comprehensive loss		(7,299	)		4,340			(2,959	)
Retained earnings (accumulated deficit) during exploration stage		(4,838,081	)		404,595			(4,433,486	)

XML 22 R8.htm IDEA: XBRL DOCUMENT

3. ASSET RETIRMENT OBLIGATIONS

9 Months Ended

May 31, 2013

Notes to Financial Statements

3. ASSET RETIRMENT OBLIGATIONS

3. ASSET RETIREMENT OBLIGATIONS

The following table summarizes amounts comprising the Company’s asset retirement obligations as of May 31, 2013:

Asset Retirement Obligations
Balance, August 31, 2011	$	80,000
Liabilities incurred (acquired)		7,057,716
Accretion expense		––
Liabilities (settled)		––
Changes in asset retirement obligations		––
Balance, August 31, 2012		7,137,716
Liabilities incurred (acquired)		9,436,526
Accretion expense		427,121
Liabilities (settled)		––
Changes in asset retirement obligations		––
Total Balance, May 31, 2013	$	17,001,363
Total Balance, May 31, 2013 – Current	$	80,000
Total Balance, May 31, 2013 – Long Term	$	16,921,363

XML 23 R11.xml IDEA: 6. OTHER INFORMATION 2.4.0.80011 - Disclosure - 6. OTHER INFORMATIONtruefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1us-gaap_IncomeTaxDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Income Tax Disclosure [Abstract]2false 2EFLO_OtherInformationEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse006.  OTHER INFORMATION   The Company held a special meeting of its shareholders on March 1, 2013. At the meeting, the following proposals were ratified:   <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr> <td style="width: 5%; font: 8pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="vertical-align: top; width: 1%; font: 8pt/115% Calibri, Helvetica, Sans-Serif">(1) </td> <td style="vertical-align: top; width: 94%"> an amendment to the Companys Articles of Incorporation to change the name of the Company from EFL Overseas, Inc. to EFLO Energy, Inc., and  </td></tr> <tr> <td style="font: 8pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="vertical-align: top; font: 8pt/115% Calibri, Helvetica, Sans-Serif">(2)</td> <td style="vertical-align: top; font: 8pt/115% Calibri, Helvetica, Sans-Serif">an amendment to the Companys Articles of Incorporation such that the Company is authorized to issue up to 150,000,000 shares of common stock, up to 10,000,000 shares of preferred stock, and to make certain technical amendments to our Articles of Incorporation.</td></tr> </table>   These amendments to the Companys Articles of Incorporation were made effective as of April 4, 2013.falsefalsefalsenonnum:textBlockItemTypenaNo authoritative reference available.No definition available.false06. OTHER INFORMATIONfalse6. OTHER INFORMATIONUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/OtherInformation12 XML 24 R11.htm IDEA: XBRL DOCUMENT

6. OTHER INFORMATION

9 Months Ended

May 31, 2013

Income Tax Disclosure [Abstract]

6. OTHER INFORMATION

6. OTHER INFORMATION

The Company held a special meeting of its shareholders on March 1, 2013. At the meeting, the following proposals were ratified:

(1)

an amendment to the Company’s Articles of Incorporation to change the name of the Company from EFL Overseas, Inc. to EFLO Energy, Inc., and

(2)

an amendment to the Company’s Articles of Incorporation such that the Company is authorized to issue up to 150,000,000 shares of common stock, up to 10,000,000 shares of preferred stock, and to make certain technical amendments to our Articles of Incorporation.

These amendments to the Company’s Articles of Incorporation were made effective as of April 4, 2013.

XML 25 R14.xml IDEA: 3. ASSET RETIREMENT OBLIGATIONS (Tables) 2.4.0.80014 - Disclosure - 3. ASSET RETIREMENT OBLIGATIONS (Tables)truefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1EFLO_AssetRetirmentObligationsTablesAbstractEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Asset Retirement Obligations Tables2false 2us-gaap_ScheduleOfAssetRetirementObligationsTableTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00The following table summarizes amounts comprising the Companys asset retirement obligations as of May 31, 2013:   <table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Asset Retirement Obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 89%; text-indent: 9pt">Balance, August 31, 2011</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">80,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,057,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.25in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.25in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 9pt">Balance, August 31, 2012</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">7,137,716</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities incurred (acquired)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">9,436,526</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 0.5in">Accretion expense</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">427,121</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-indent: 0.5in">Liabilities (settled)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-indent: 0.5in">Changes in asset retirement obligations</td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">17,001,363</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Current</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">80,000</td> <td style="padding-bottom: 3pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total Balance, May 31, 2013 Long Term</td> <td style="padding-bottom: 3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">16,921,363</td> <td style="padding-bottom: 3pt"> </td></tr> </table>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the carrying amount of a liability for asset retirement obligations.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 false0Schedule of Asset Retirement Obligationfalse3. ASSET RETIREMENT OBLIGATIONS (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/AssetRetirementObligationsTables12 XML 26 R2.xml IDEA: CONSOLIDATED BALANCE SHEETS (Unaudited) 2.4.0.80002 - Statement - CONSOLIDATED BALANCE SHEETS (Unaudited)truefalsefalse1false USDfalsefalse$AsOf2013-05-31http://www.sec.gov/CIK0001448806instant2013-05-31T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$AsOf2012-08-31http://www.sec.gov/CIK0001448806instant2012-08-31T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 2us-gaap_AssetsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0ASSETS2false 3us-gaap_CashAndCashEquivalentsAtCarryingValueus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse10327751032775USD$falsetruefalse2truefalsefalse22063472206347USD$falsetruefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585 false2Cash3false 3EFLO_AccruedGasSalesEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2truefalsefalse178225178225falsefalsefalsexbrli:monetaryItemTypemonetaryAccrued gas salesNo definition available.false2Accrued gas sales4false 3EFLO_JointInterestOwnersAndOtherEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse947415947415falsefalsefalse2truefalsefalse122745122745falsefalsefalsexbrli:monetaryItemTypemonetaryJoint interest owners and otherNo definition available.false2Joint interest owners and other5false 3us-gaap_PrepaidExpenseCurrentus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2829128291falsefalsefalse2truefalsefalse204892204892falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Current Assets -URI http://asc.fasb.org/extlink&oid=6509628 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6787-107765 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 10 -Section 05 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6386993&loc=d3e5879-108316 false2Prepaids6false 3us-gaap_OtherAssetsus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1342113421falsefalsefalse2truefalsefalse1791917919falsefalsefalsexbrli:monetaryItemTypemonetaryThe aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 17 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 10 -Article 7 false2Other7false 3us-gaap_AssetsCurrentus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse20219022021902falsefalsefalse2truefalsefalse27301282730128falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.9) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6801-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 9 -Article 5 true2Total current assets8false 3EFLO_OilAndGasPropertiesFullCostMethodUnprovenEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse4855166848551668falsefalsefalse2truefalsefalse2210738122107381falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2OIL AND GAS PROPERTIES, full cost method, unproven9false 3us-gaap_OtherAssetsNoncurrentus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse11943651194365falsefalsefalse2truefalsefalse11943651194365falsefalsefalsexbrli:monetaryItemTypemonetaryAggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 17 -Article 5 false2OTHER ASSETS-Goodwill10false 3us-gaap_Assetsus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse5176793551767935falsefalsefalse2truefalsefalse2603187426031874falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.18) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 12 -Article 7 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 18 -Article 5 true2Total assets11true 2us-gaap_LiabilitiesCurrentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CURRENT LIABILITIES12false 3us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse27698812769881falsefalsefalse2truefalsefalse14830411483041falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Article 5 false2Accounts payable and accrued liabilities13false 3us-gaap_AssetRetirementObligationus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse8000080000falsefalsefalse2truefalsefalse8000080000falsefalsefalsexbrli:monetaryItemTypemonetaryThe carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Asset Retirement Obligation -URI http://asc.fasb.org/extlink&oid=6505190 false2Asset retirement obligation-current14false 3us-gaap_LiabilitiesCurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse28498812849881falsefalsefalse2truefalsefalse15630411563041falsefalsefalsexbrli:monetaryItemTypemonetaryTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 21 -Article 5 true2Total current liabilities15true 2us-gaap_LiabilitiesNoncurrentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0NONCURRECT LIABILITIES16false 3us-gaap_AssetRetirementObligationsNoncurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1692136316921363falsefalsefalse2truefalsefalse70577167057716falsefalsefalsexbrli:monetaryItemTypemonetaryNoncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 false2Asset retirement obligations17false 3us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse31647903164790falsefalsefalse2falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of deferred tax liability attributable to taxable temporary differences, after deferred tax asset, and other liabilities expected to be paid after one year or operating cycle, if longer.No definition available.false2Deferred income taxes18false 3us-gaap_Liabilitiesus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse2293603422936034falsefalsefalse2truefalsefalse86207578620757falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 true2Total liabilities19true 2us-gaap_StockholdersEquityAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0STOCKHOLDERS' EQUITY20false 3us-gaap_CommonStockValueus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1946419464falsefalsefalse2truefalsefalse1747917479falsefalsefalsexbrli:monetaryItemTypemonetaryAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false2Capital Stock Authorized: 10,000,000 preferred shares, par value $0.001 per share 150,000,000 common shares, par value $0.001 per share Issued and outstanding: 19,463,405 and 17,478,539 common shares at May 31, 2013 and August 31, 2012, respectively21false 3us-gaap_AdditionalPaidInCapitalus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2899270228992702falsefalsefalse2truefalsefalse2183008321830083falsefalsefalsexbrli:monetaryItemTypemonetaryExcess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.30(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false2Additional paid-in capital22false 3us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-41898-41898falsefalsefalse2truefalsefalse-2959-2959falsefalsefalsexbrli:monetaryItemTypemonetaryAccumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 false2Accumulated other comprehensive loss23false 3us-gaap_RetainedEarningsAccumulatedDeficitus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-138367-138367falsefalsefalse2truefalsefalse-4433486-4433486falsefalsefalsexbrli:monetaryItemTypemonetaryThe cumulative amount of the reporting entity's undistributed earnings or deficit.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false2Retained earnings (accumulated defict) during the exploration stage24false 3us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse2883190128831901falsefalsefalse2truefalsefalse1741111717411117falsefalsefalsexbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 true2Total stockholders' equity25false 3us-gaap_LiabilitiesAndStockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse5176793551767935USD$falsetruefalse2truefalsefalse2603187426031874USD$falsetruefalsexbrli:monetaryItemTypemonetaryAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.32) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 25 -Article 7 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 32 -Article 5 true2Total liabilities and stockholders' equityfalseCONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/BalanceSheets225 XML 27 R9.htm IDEA: XBRL DOCUMENT

4. CAPITAL STOCK AND STOCK BASED COMPENSATION

9 Months Ended

May 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

4. CAPITAL STOCK AND STOCK BASED COMPENSATION

4. CAPITAL STOCK AND STOCK-BASED COMPENSATION

Sales of Common Stock

Stock-Based Compensation

On January 15, 2013, the Company granted its new Chief Operating Officer 400,000 stock options in accordance with its 2012 Non-Qualified Stock Option Plan under the terms shown below:

Option Holder	No. of Shares Issuable Upon Exercise		Exercise Price		First Date Exercisable	Expiration Date
H. Wayne Hamal
Stock Option A		100,000	$	2.30	1/15/2013	1/15/2015
Stock Option B		100,000	$	2.50	1/14/2014	1/15/2016
Stock Option C		100,000	$	2.75	1/14/2015	1/15/2017
Stock Option D		100,000	$	3.00	7/14/2015	7/15/2017
		400,000

The Company applied the Black-Scholes option pricing model to determine the fair market value of the options granted. In applying the model, the Company used the following parameters: contractual lives of 2 to 4.5 years, historical stock price volatility of 65% a risk-free rate of 4.5% and an annual dividend rate of 0%. As a result, the Company determined that the total fair market value of the options granted was $313,646 and the weighted-average grant-date fair value per option granted was $0.78.

XML 28 R10.xml IDEA: 5. RELATED PARTY TRANSACTIONS 2.4.0.80010 - Disclosure - 5. RELATED PARTY TRANSACTIONStruefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1us-gaap_RelatedPartyTransactionsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Related Party Transactions [Abstract]2false 2us-gaap_RelatedPartyTransactionsDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse005.   RELATED PARTY TRANSACTIONS   Effective January 20, 2011, a company controlled by the Companys Chief Executive Officer, its Chief Financial Officer, and an unrelated consultant (the Finders) entered into an agreement with the Company providing for the payment of finders compensation ranging from 5% (on transaction values greater than $1,000,000) to 10% (on transactions valued up to $300,000) on transactions introduced to the Company by or through the Finders for a period of two years (the Finders Fee Agreement). Under the Finders Fee Agreement, compensation is divided between the Finders and the Finders may elect whether the finders compensation is payable in cash, or shares of the Companys restricted common stock. If the Finders elect to receive payment in stock, the shares into which finders compensation will be converted will be calculated using the average closing price of the Companys common stock for the ten trading days preceding the closing date of the transaction to which the compensation relates. The Finders Fee Agreement specifically recognizes that the KGP has been presented to the Company by the Finders. During the nine months ended May 31, 2013, finders compensation of $755,399 has been accrued under the Finders Fee Agreement in connection with the Companys acquisition of the Nahanni Assets. No such fees were incurred during three months ended May 31, 2013 or during the nine or three months ended May 31, 2012.   Of the fees paid in stock during the nine month periods ended May 31, 2013 and May 31, 2012 (see Note 4), fees totaling $90,000 and $146,774 were paid using 44,877 and 48,023 shares of the Companys restricted common stock, respectively, to our Chief Executive Officer under the terms of a management consulting agreement.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph b -Article 3A Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864 false05. RELATED PARTY TRANSACTIONSfalse5. RELATED PARTY TRANSACTIONSUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/RelatedPartyTransactions12 XML 29 R5.xml IDEA: CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS 2.4.0.80005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWStruefalsefalse1false USDfalsefalse$From2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$From2011-09-01to2012-05-31http://www.sec.gov/CIK0001448806duration2011-09-01T00:00:002012-05-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$From2008-07-22to2013-05-31http://www.sec.gov/CIK0001448806duration2008-07-22T00:00:002013-05-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 2us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CASH FLOWS FROM OPERATING ACTIVITIES2false 3us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse42951194295119USD$falsetruefalse2truefalsefalse-603273-603273USD$falsetruefalse3truefalsefalse-138367-138367USD$falsetruefalsexbrli:monetaryItemTypemonetaryThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 false2Net income (loss)3true 2us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Adjustments to reconcile net income (loss) to net cash used in operating activities:4false 3us-gaap_ShareBasedCompensationus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse20068372006837falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse40426454042645falsefalsefalsexbrli:monetaryItemTypemonetaryThe aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 false2Stock-based compensation and fee payments5false 3EFLO_GainOnForgivenessOfAccountsPayableEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1truefalsefalse-28008-28008falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-34008-34008falsefalsefalsexbrli:monetaryItemTypemonetaryGainOnForgivenessOfAccountsPayableNo definition available.false2Gain on forgiveness of accounts payable6false 3EFLO_GainOnAcquisitionOfNahanniAssetsEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-11766887-11766887falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-11766887-11766887falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Gain on acquisition of Nahanni assets7false 3us-gaap_AssetRetirementObligationAccretionExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse427121427121falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse427121427121falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 false2Accretion of asset retirement obligations8false 3us-gaap_ImpairmentOfOilAndGasPropertiesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2truefalsefalse4433544335falsefalsefalse3truefalsefalse879994879994falsefalsefalsexbrli:monetaryItemTypemonetaryThe expense recorded to reduce the value of oil and gas assets consisting of proved properties and unproved properties as the estimate of future successful production from these properties is reduced.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 360 -Section 35 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28370743&loc=d3e66150-109466 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 false2Oil and gas property impairment9false 3us-gaap_DeferredIncomeTaxExpenseBenefitus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse31647903164790falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse31647903164790falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.7) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section I -Subsection 7 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Deferred Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6510177 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 false2Deferred income tax provision10true 2EFLO_ChangesInWorkingCapitalItemsEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Changes in working capital items-11false 3us-gaap_IncreaseDecreaseInAccountsReceivableus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1truefalsefalse-646445-646445falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-947415-947415falsefalsefalsexbrli:monetaryItemTypemonetaryThe increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 false2Accounts receivable12false 3us-gaap_IncreaseDecreaseInPrepaidExpenseus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse181099181099falsefalsefalse2truefalsefalse1366713667falsefalsefalse3truefalsefalse-41712-41712falsefalsefalsexbrli:monetaryItemTypemonetaryThe increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 false2Prepaids and other13false 3us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilitiesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1truefalsefalse104160104160falsefalsefalse2truefalsefalse184133184133falsefalsefalse3truefalsefalse683740683740falsefalsefalsexbrli:monetaryItemTypemonetaryThe increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 false2Accounts payable and accrued liabilities14false 3us-gaap_NetCashProvidedByUsedInOperatingActivitiesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-2262214-2262214falsefalsefalse2truefalsefalse-361138-361138falsefalsefalse3truefalsefalse-3730099-3730099falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 true2Net cash used in operating activities15true 2us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CASH FLOWS FROM INVESTING ACTIVITIES16false 3us-gaap_PaymentsToAcquireOilAndGasPropertyus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedLabel1truefalsefalse-917631-917631falsefalsefalse2truefalsefalse-11200-11200falsefalsefalse3truefalsefalse-1657182-1657182falsefalsefalsexbrli:monetaryItemTypemonetaryThe cash outflow to purchase of mineral interests in oil and gas properties for use in the normal oil and gas operations and not intended for resale.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 false2Expenditures on oil and gas properties17false 3EFLO_AcquisitionOfOilAndGasInterestEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedLabel1truefalsefalse-132600-132600falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-421895-421895falsefalsefalsexbrli:monetaryItemTypemonetaryAcquisition of oil and gas interestNo definition available.false2Acquisition of oil and gas interest18false 3us-gaap_NetCashProvidedByUsedInInvestingActivitiesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-1050231-1050231falsefalsefalse2truefalsefalse-11200-11200falsefalsefalse3truefalsefalse-2079077-2079077falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585 true2Net cash used in investing activities19true 2us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CASH FLOWS FROM FINANCING ACTIVITIES20false 3us-gaap_ProceedsFromIssuanceOfCommonStockus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse21778122177812falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse67796126779612falsefalsefalsexbrli:monetaryItemTypemonetaryThe cash inflow from the additional capital contribution to the entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585 false2Common stock sold for cash, net of fees21false 3us-gaap_PaymentsForRepurchaseOfCommonStockus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedLabel1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-100-100falsefalsefalsexbrli:monetaryItemTypemonetaryThe cash outflow to reacquire common stock during the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3291-108585 false2Common stock redeemend for cash22false 3us-gaap_ProceedsFromNotesPayableus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse554500554500falsefalsefalsexbrli:monetaryItemTypemonetaryThe cash inflow from a borrowing supported by a written promise to pay an obligation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585 false2Proceeds from notes payable23false 3us-gaap_RepaymentsOfNotesPayableus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedLabel1falsefalsefalse00  falsefalsefalse2truefalsefalse-2500-2500falsefalsefalse3truefalsefalse-484500-484500falsefalsefalsexbrli:monetaryItemTypemonetaryThe cash outflow for a borrowing supported by a written promise to pay an obligation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3291-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 false2Repayments of notes payable24false 3us-gaap_ProceedsFromRelatedPartyDebtus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse3433734337falsefalsefalsexbrli:monetaryItemTypemonetaryThe cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585 false2Loans from related parties25false 3us-gaap_NetCashProvidedByUsedInFinancingActivitiesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse21778122177812falsefalsefalse2truefalsefalse-2500-2500falsefalsefalse3truefalsefalse68838496883849falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585 true2Net cash (used in) provided by financing activities26false 3us-gaap_CashAndCashEquivalentsPeriodIncreaseDecreaseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-113463-113463falsefalsefalse2truefalsefalse-374838-374838falsefalsefalse3truefalsefalse10746731074673falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 230 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906 false2INCREASE (DECREASE) IN CASH27false 3us-gaap_EffectOfExchangeRateOnCashus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-38939-38939falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-41898-41898falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of effect of exchange rate changes on cash balances held in foreign currencies. Excludes cash equivalents.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 230 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906 false2EFFECT OF EXCHANGE RATE ON CASH28false 3us-gaap_CashAndCashEquivalentsAtCarryingValueus-gaap_truedebitinstantfalsefalsefalsefalsefalsetruefalsefalseperiodStartLabel1truefalsefalse22063472206347falsefalsefalse2truefalsefalse487017487017falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585 false2CASH, BEGINNING OF PERIOD29false 3us-gaap_CashAndCashEquivalentsAtCarryingValueus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse10327751032775falsefalsefalse2truefalsefalse112179112179falsefalsefalse3truefalsefalse10327751032775falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585 false2CASH, END OF PERIOD30true 2us-gaap_SupplementalCashFlowInformationAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SUPPLEMENTAL DISCLOSURE31false 3us-gaap_InterestPaidus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryThe amount of cash paid for interest during the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 false2Cash paid for interest32false 3us-gaap_IncomeTaxesPaidus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryThe amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 false2Cash paid for income taxes33false 3us-gaap_DebtInstrumentDecreaseForgivenessus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse93379337falsefalsefalsexbrli:monetaryItemTypemonetaryDecrease for amounts of indebtedness forgiven by the holder of the debt instrument.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(f)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph f -Article 4 false2Forgiveness of debt34true 2EFLO_NoncashInvestingActivitiesEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0NON-CASH INVESTING ACTIVITIES:35false 3EFLO_AccruedExpendituresOnOilAndGasPropertiesEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2truefalsefalse3313533135falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAccrued expenditures on oil and gas propertiesNo definition available.false2Accrued expenditures on oil and gas properties36false 3us-gaap_AssetRetirementObligationLiabilitiesIncurredus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse8000080000falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of asset retirement obligations incurred during the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 false2Asset retirment obligation incrurred37false 3EFLO_AssetRetirementObligationAcquiredEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse70577167057716falsefalsefalsexbrli:monetaryItemTypemonetaryAsset retirement obligation acquired in Devon acquisitionNo definition available.false2Asset retirement obligation acquired in Devon acquisition38false 3EFLO_AssetRetirementObligationAcquiredInNahanniAcquisitionEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse94365269436526falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse94365269436526falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Asset retirement obligation acquired in Nahanni acquisition39true 2EFLO_NoncashFinancingActivitiesEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0NON-CASH FINANCING ACTIVITIES40false 3us-gaap_NotesReductionus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2truefalsefalse7000070000falsefalsefalse3truefalsefalse9500095000falsefalsefalsexbrli:monetaryItemTypemonetaryThe value of notes retired (or transferred to another entity) in noncash investing or financing transactions.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586 false2Common stock issued as repayment of note payable41false 3EFLO_CommonStockIssuedForServicesEFLO_falsedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse107500107500falsefalsefalse2truefalsefalse146774146774falsefalsefalse3truefalsefalse18963311896331falsefalsefalsexbrli:monetaryItemTypemonetaryCommon stock issued for servicesNo definition available.false2Common stock issued for services42false 3EFLO_CommonStockIssuedForAcquisitionOfAssetsEFLO_falsedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse1595000015950000falsefalsefalsexbrli:monetaryItemTypemonetaryCommon stock issued for Devon assetsNo definition available.false2Common stock issued for Devon assets43false 3EFLO_NoncontrollingInterestGrantedForNahanniAssetsEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse41906434190643USD$falsetruefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse41906434190643USD$falsetruefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Exchangeable shares granted for Nahanni assetsfalseCONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/ConsolidatedStatementsOfCashFlows343 EXCEL 30 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\V.38T.&,Q,U\Y8F,U7S0X-F-?.3AE,5\Y9F(S M,38W,C4Y860B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I%>&-E;%=O#I7;W)K#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX M.E=O#I%>&-E;%=O M#I.86UE/C%?0D%325-?3T9?4%)%4T5.5$%424]. M7U1A8FQE#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/C)?3TE,7T%.1%]'05-?4%)/4$525$E%4U]486)L93PO>#I.86UE/@T*("`@ M(#QX.E=O#I%>&-E M;%=O#I.86UE/C-?05-3151?4D5425)%345.5%]/ M0DQ)1T%424].4SPO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I. M86UE/C1?0T%0251!3%]35$]#2U]!3D1?4U1/0TM"05-%1#PO>#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/C)?3TE,7T%.1%]'05-?4%)/ M4$525$E%4U]$971A:3PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C-?05-3151?4D5425)%345.5%]/0DQ)1T%424].4S$\+W@Z3F%M M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I!8W1I=F53:&5E=#X- M"B`@/'@Z4')O=&5C=%-T#I0#I0#I0&UL/CPA6V5N9&EF72TM M/@T*/"]H96%D/@T*("`\8F]D>3X-"B`@(#QP/E1H:7,@<&%G92!S:&]U;&0@ M8F4@;W!E;F5D('=I=&@@36EC'1087)T7S8Y M-C0X8S$S7SEB8S5?-#@V8U\Y.&4Q7SEF8C,Q-C'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2`S,2P@,C`Q,SQB'0^149,3R!%3D521UDL($E.0RX\2!#96YT3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^,#`P,30T M.#@P-CQS<&%N/CPO'0^,3`M43QS<&%N/CPO'0^+2TP."TS,3QS<&%N/CPO'0^3F\\2=S(%)E M<&]R=&EN9R!3=&%T=7,@0W5R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^,C`Q,SQS<&%N/CPO7!E.B!T97AT+VAT M;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@ M("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$ M)W1E>'0O:'1M;#L@8VAA2`S,2P@,C`Q,SQB'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^)FYB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$3PO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'!L;W)A=&EO;B!S=&%G93PO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA3PO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$F5D/"]T9#X-"B`@("`@("`@/'1D(&-L M87-S/3-$;G5M<#XQ-3`L,#`P+#`P,#QS<&%N/CPO3X-"CPO:'1M;#X-"@T*+2TM M+2TM/5].97AT4&%R=%\V.38T.&,Q,U\Y8F,U7S0X-F-?.3AE,5\Y9F(S,38W M,C4Y860-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-CDV-#AC,3-? M.6)C-5\T.#9C7SDX93%?.69B,S$V-S(U.6%D+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R M2`S,2P@,C`Q M,SQB2`S,2P@ M,C`Q,SQB'0^)FYB'0^)FYB'0^)FYB'0^)FYB6%B;&4\+W1D/@T*("`@("`@("`\=&0@8VQA&5S/"]T9#X-"B`@("`@("`@/'1D M(&-L87-S/3-$;G5M/B@Y-##PO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^)FYB'0^)FYB'0^)FYB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$7!E.B!T97AT M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^ M#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT M/3-$)W1E>'0O:'1M;#L@8VAA2`S,2P@,C`Q,CQB M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^)FYB6%B;&4\+W1D/@T*("`@ M("`@("`\=&0@8VQA'0^)FYB M6%B;&4@86YD(&%C8W)U960@;&EA8FEL:71I97,\+W1D M/@T*("`@("`@("`\=&0@8VQA'0^)FYB'0^)FYB2!F:6YA;F-I;F<@ M86-T:79I=&EE'0^)FYB'0^)FYB'0^)FYB'0^)FYB'0^)FYB'0^)FYB'0^)FYB'0^)FYB'0^)FYB7!E.B!T97AT+VAT;6P[(&-H M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U% M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O M:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$6QE/3-$)V9O;G0Z M(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S M='EL93TS1"=F;VYT.B`X<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E2!A8V-E<'1E M9"!A8V-O=6YT:6YG('!R:6YC:7!L97,@*"8C,30W.T=!05`F(S$T.#LI(&9O M2!D M;R!N;W0@:6YC;'5D92!A;&P@:6YF;W)M871I;VX@86YD(&9O;W1N;W1E0T*1T%!4"!F;W(@8V]M<&QE=&4@9FEN86YC:6%L('-T871E M;65N=',N($AO=V5V97(L(&5X8V5P="!A2`S,2P@,C`Q,R!A2!I;F1I8V%T:79E(&]F('1H92!R97-U;'1S('1H870@;6%Y(&)E M(&5X<&5C=&5D(&9O65A6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE/3-$)V)A M8VMG2!H87,@6QE/3-$ M)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE M/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE2P@:&%D(&YO="!B965N M('1H92!F;V-U'!L;W)A=&EO;B!A;F0@ M<')O9'5C=&EO;B!E9F9O2!M87)G M:6YA;"!C;VYS:61E2!H87,@8F5G=6X@=&AE('!R;V-E61R;V-AF4@=&AE(&5C;VYO;6EC6QE/3-$)V9O;G0Z(#AP="]N M;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!B96QI979E6EN9R!T:&4@87-S971S(&%S('5N<')O=F5D(&ES(&%P<')O<')I M871E('5N=&EL('-U8V@@=&EM92!A0T*;V8@=&AE(&%S6EN9R!T:&5S92!O:6P@86YD(&=A2!E8V]N;VUI8R!C;VYC=7)R96YT('=I=&@@=&AE(&5X96-U M=&EO;B!O9B!T:&4@0V]M<&%N>28C,30V.W,@8G5S:6YE6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O M;6%N+"!4:6UE6QE/3-$)W9E6QE M/3-$)V)O6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)V)O6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V M,#L\+W1D/@T*("`@(#QT9"!C;VQS<&%N/3-$,B!R;W=S<&%N/3-$,B!S='EL M93TS1"=B;W)D97(M8F]T=&]M.B!B;&%C:R`Q<'0@'0M86QI9VXZ(&-E;G1E M'0M86QI9VXZ(&-E;G1E6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF M(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SX\9F]N="!S='EL93TS1"=F;VYT.B`X<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@ M(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X- M"B`@("`\=&0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V M,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^ M)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E'0M86QI9VXZ(')I9VAT.R!L:6YE M+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#AP="!4 M:6UE'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^ M)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)W=I9'1H M.B`Q)3L@=&5X="UA;&EG;CH@'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U M)2<^/&9O;G0@6QE/3-$ M)W=I9'1H.B`Q)3L@;&EN92UH96EG:'0Z(#$Q-24G/B8C,38P.SPO=&0^/"]T M6QE/3-$)VQI;F4M M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT.B`X<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$ M)W1E>'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[ M/"]T9#X-"B`@("`\=&0@6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT M.R!L:6YE+6AE:6=H=#H@,3$U)2<^/&9O;G0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SXF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS M1"=F;VYT.B`X<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)VQI M;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS M1"=T97AT+6%L:6=N.B!R:6=H=#L@;&EN92UH96EG:'0Z(#$Q-24G/CQF;VYT M('-T>6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)VQI M;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT.B`X<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)VQI;F4M:&5I M9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT M+6%L:6=N.B!R:6=H=#L@;&EN92UH96EG:'0Z(#$Q-24G/B8C,38P.SPO=&0^ M#0H@("`@/'1D('-T>6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\ M+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#L@;&EN M92UH96EG:'0Z(#$Q-24G/CQF;VYT('-T>6QE/3-$)V9O;G0Z(#AP="!4:6UE M6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S M='EL93TS1"=F;VYT.B`X<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W9E6QE M/3-$)V9O;G0Z(#AP="!4:6UE'!L;W)A=&EO;B!S=&%G93PO9F]N=#X\+W1D/@T*("`@(#QT9"!S='EL M93TS1"=T97AT+6%L:6=N.B!R:6=H=#L@;&EN92UH96EG:'0Z(#$Q-24G/B8C M,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R M:6=H=#L@;&EN92UH96EG:'0Z(#$Q-24G/CQF;VYT('-T>6QE/3-$)V9O;G0Z M(#AP="!4:6UE6QE M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q M-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^/&9O;G0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R M:6=H=#L@;&EN92UH96EG:'0Z(#$Q-24G/B8C,38P.SPO=&0^#0H@("`@/'1D M('-T>6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@ M(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#L@;&EN92UH96EG:'0Z M(#$Q-24G/CQF;VYT('-T>6QE/3-$)V9O;G0Z(#AP="!4:6UE'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\ M<"!S='EL93TS1"=F;VYT.B`X<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E'0M:6YD96YT.B`P+C5I;B<^ M)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`X<'0O;F]R;6%L(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/CQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@ M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M M;#L@8VAA2`S,2P@,C`Q,SQB'1R86-T:79E($EN M9'5S=')I97,@6T%B'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0M:6YD M96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`X M<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2!C;VUP;&5T960@82!3:&%R92!0=7)C:&%S90T* M06=R965M96YT("AT:&4@)B,Q-#<[4'5R8VAA2`H,C`P,"DL($EN8RX@86YD($-A;F%D80T*4V]U M=&AE6QE/3-$)V9O;G0Z(#AP="]N M;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)A8VMG3H@-S`@;6EL;&EO;B!C M=6)I8R!F965T#0IP97(@9&%Y*2P@;VYE('-H=70@:6X@9V%S('=E;&PL(&]N M92!W871E3H@-BPP,#`@8F%R6QE/3-$)V)A8VMG2!D979E;&]P960@9V%S(&=A=&AE6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE&EM871E;'D@)#$S,RPP,#`@:6X@8V%S:"`H M)#,Y."PU-3`@;V9F28C,30V.W,@2!T:&4@0V]M<&%N>28C M,30V.W,@2!W87,@8V%L8W5L871E9"!B>2!D:79I9&EN9R!T M:&4@9F%I2!T M:&4-"G9O;'5M92!W96EG:'1E9"!A=F5R86=E('1R861I;F<@<')I8V4@;V8@ M=&AE($-O;7!A;GDF(S$T-CMS('-T;V-K(&9O6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE M2`Q."P@,C`Q,BP@=&AE($-O M;7!A;GD@8V]M<&QE=&5D(&%N(&%C<75I2!N;W<@9V5N97)A;&QY(&]W;G,@82`U,RXV-24@:6YT97)E6QE/3-$)V9O;G0Z M(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N M+"!4:6UE61R;V-AF5D(&EN('1H92!A M8V-O;7!A;GEI;F<@8V]N'0M M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT M.B`X<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#AP="!#86QI8G)I+"!( M96QV971I8V$L(%-A;G,M4V5R:68[('=I9'1H.B`Q,#`E)SX-"CQT6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT M9"!C;VQS<&%N/3-$,3`@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/CPO='(^#0H\ M='(@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@ M(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X- M"B`@("`\=&0@8V]L6QE M/3-$)V)O6QE/3-$ M)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL M93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@ M8V]L6QE/3-$)W9E6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[ M/"]T9#X-"B`@("`\=&0@8V]L6QE/3-$)VQI;F4M M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L M:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@8V]L6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\ M+W1D/CPO='(^#0H\='(@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SX\9F]N M="!S='EL93TS1"=F;VYT.B`X<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@ M,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT M9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@ M("`\=&0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q M,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H M=#H@,3$U)2<^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E6QE/3-$)W=I M9'1H.B`X)3L@=&5X="UA;&EG;CH@6QE/3-$)W=I9'1H.B`X)3L@=&5X="UA;&EG;CH@ M6QE/3-$ M)W=I9'1H.B`X)3L@=&5X="UA;&EG;CH@6QE/3-$)W9E6QE/3-$)V9O;G0Z M(#AP="!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R!L:6YE M+6AE:6=H=#H@,3$U)2<^/&9O;G0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF M(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U M)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)VQI;F4M M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T M97AT+6%L:6=N.B!R:6=H=#L@;&EN92UH96EG:'0Z(#$Q-24G/CQF;VYT('-T M>6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE M/3-$)W9E6QE/3-$)W1E M>'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^/&9O;G0@6QE/3-$ M)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL M93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@ M6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#L@;&EN92UH M96EG:'0Z(#$Q-24G/CQF;VYT('-T>6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\ M+W1D/CPO='(^#0H\='(@6QE/3-$)V)O6QE/3-$)V)O6QE M/3-$)V)O6QE/3-$)V)O6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V M,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^ M)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)VQI;F4M:&5I M9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE M+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE M/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S M='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\ M=&0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[ M/"]T9#X-"B`@("`\=&0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT M.B`X<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@ M6QE/3-$)V9O;G0Z M(#AP="!4:6UE6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@ M,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T* M("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T M9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)VQI M;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SX\9F]N="!S='EL93TS1"=F;VYT.B`X<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE6QE/3-$ M)V9O;G0Z(#AP="!4:6UE6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)V)O6QE/3-$)VQI;F4M:&5I9VAT.B`Q M,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T M=&]M.B!B;&%C:R`R+C(U<'0@9&]U8FQE.R!L:6YE+6AE:6=H=#H@,3$U)2<^ M/&9O;G0@6QE/3-$)V)O M'0M86QI9VXZ M(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^/&9O;G0@6QE/3-$)VQI;F4M:&5I9VAT M.B`Q,34E)SXF(S$V,#L\+W1D/CPO='(^#0H\+W1A8FQE/@T*/'`@6QE/3-$)V9O M;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE2`S M,2P@,C`Q,RP@=&AE($-O;7!A;GD@8V%P:71A;&EZ960@)#'!E;G-E+`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`X<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#AP M="!4:6UE6QE/3-$)V9O;G0M6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE/3-$)W9EF4Z(#AP="<^0F%L86YC92P@075G=7-T)B,Q-C`[,S$L(#(P M,3$\+V9O;G0^/"]T9#X-"B`@("`\=&0@F4Z(#AP="<^ M)#PO9F]N=#X\+W1D/@T*("`@(#QT9"!S='EL93TS1"=W:61T:#H@."4[('1E M>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT+7-I>F4Z(#AP M="<^.#`L,#`P/"]F;VYT/CPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W=I9'1H M.B`Q)2<^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S M='EL93TS1"=F;VYT+7-I>F4Z(#AP="<^-RPP-36QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT M9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^/&9O;G0@F4Z(#AP="<^3&EA8FEL:71I97,@*'-E='1L960I/"]F M;VYT/CPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT M)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9"!S M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^/&9O;G0@6QE/3-$)W!A9&1I;FF4Z(#AP="<^0VAA M;F=E6QE/3-$)W!A9&1I;F6QE M/3-$)V)O6QE/3-$ M)V9O;G0MF4Z M(#AP="<^0F%L86YC92P@075G=7-T)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/"]T M9#X-"B`@("`\=&0@6QE/3-$ M)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT+7-I>F4Z M(#AP="<^-RPQ,SF4Z(#AP="<^3&EA8FEL:71I97,@:6YC=7)R960@*&%C<75I6QE/3-$)V9O;G0M M6QE/3-$)W9EF4Z(#AP="<^06-C6QE/3-$)W1E>'0M M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT+7-I>F4Z(#AP="<^ M-#(W+#$R,3PO9F]N=#X\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/CPO='(^ M#0H\='(@6QE/3-$)W1E>'0M M:6YD96YT.B`P+C5I;B<^/&9O;G0@6QE/3-$)V9O;G0M6QE/3-$)W9E6QE M/3-$)V9O;G0M6QE/3-$ M)V)O2`S,2P@,C`Q,SPO9F]N=#X\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=P861D:6YG+6)O='1O;3H@,W!T.R!T97AT M+6%L:6=N.B!R:6=H="<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O;G0M6QE/3-$ M)W!A9&1I;F6QE/3-$)W!A9&1I;F'0M:6YD96YT.B`Y<'0G/CQF;VYT('-T>6QE/3-$)V9O;G0M M6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F'0M86QI9VXZ M(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=B;W)D97(M M8F]T=&]M.B!B;&%C:R`R+C(U<'0@9&]U8FQE)SX\9F]N="!S='EL93TS1"=F M;VYT+7-I>F4Z(#AP="<^)#PO9F]N=#X\+W1D/@T*("`@(#QT9"!S='EL93TS M1"=B;W)D97(M8F]T=&]M.B!B;&%C:R`R+C(U<'0@9&]U8FQE.R!T97AT+6%L M:6=N.B!R:6=H="<^/&9O;G0@'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2`S,2P@,C`Q,SQB'0^/'`@6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM M97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#AP M="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!P M86ED("0V-"PR.#D@:6X@9FEN9&5R)B,Q-#8[2!A;F0@1F5B6QE M/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W M(%)O;6%N+"!4:6UE2`Q M-2P@,C`Q,RP@=&AE($-O;7!A;GD@9W)A;G1E9"!I=',@;F5W($-H:65F($]P M97)A=&EN9PT*3V9F:6-E6QE/3-$)V9O M;G0Z(#AP="!#86QI8G)I+"!(96QV971I8V$L(%-A;G,M4V5R:68[('=I9'1H M.B`Q,#`E)SX-"CQT'0M86QI9VXZ(&-E;G1E M&5R8VES93PO8CX\+W`^/"]T9#X-"B`@ M("`\=&0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\ M+W1D/@T*("`@(#QT9"!C;VQS<&%N/3-$,B!S='EL93TS1"=B;W)D97(M8F]T M=&]M.B!B;&%C:R`Q<'0@'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T* M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B!B;&%C:R`Q<'0@'0M M86QI9VXZ(&-E;G1E6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N M+"!4:6UE&5R8VES86)L93PO8CX\+W`^/"]T9#X-"B`@("`\=&0@6QE/3-$)V)O'!I6QE/3-$)W9E6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V M,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^ M)B,Q-C`[/"]T9#X-"B`@("`\=&0@8V]L6QE/3-$ M)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL M93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@ M6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/CPO M='(^#0H\='(@6QE/3-$)W=I M9'1H.B`U-R4[(&QI;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F M;VYT.B`X<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H.B`Q)3L@=&5X="UA;&EG;CH@'0M86QI9VXZ(')I9VAT.R!L:6YE M+6AE:6=H=#H@,3$U)2<^/&9O;G0@6QE/3-$)W=I9'1H.B`Q)3L@;&EN92UH96EG:'0Z(#$Q M-24G/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q)3L@ M=&5X="UA;&EG;CH@6QE/3-$)V9O;G0Z(#AP="!4:6UE'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q M-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)W9E6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)W1E M>'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T M9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$ M)V9O;G0Z(#AP="!4:6UE6QE/3-$)VQI;F4M M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT.B`X<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI M9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@ M("`\=&0@6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE M:6=H=#H@,3$U)2<^/&9O;G0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#L@;&EN92UH M96EG:'0Z(#$Q-24G/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)VQI M;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT.B`X<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@ M,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)W9E6QE M/3-$)V9O;G0Z(#AP="!4:6UE'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@ M,3$U)2<^/&9O;G0@6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@ M(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#L@;&EN92UH96EG:'0Z M(#$Q-24G/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)VQI;F4M:&5I M9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT.B`X<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)V9O;G0Z(#AP="!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R!L:6YE+6AE:6=H=#H@,3$U)2<^ M)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)W9E6QE/3-$)VQI M;F4M:&5I9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS M1"=L:6YE+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)VQI;F4M:&5I M9VAT.B`Q,34E)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE M+6AE:6=H=#H@,3$U)2<^)B,Q-C`[/"]T9#X\+W1R/@T*/"]T86)L93X-"CQP M('-T>6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE2!U6QE/3-$ M)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE2`Q-2P@,C`Q,RP@=&AE($-O;7!A M;GD@86QS;R!A=71H;W)I>F5D('1H92!I6QE/3-$)V9O M;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE0T*2P@;V8@;F]N+6-A M'!E8W1E9"!T;R!B92!R96-O9VYI>F5D(&1U2X@5&AE($-O;7!A;GD@:&%D(&YO(&]P=&EO;B!P;&%N(&EN('!L M86-E(&1U6QE/3-$)V9O;G0Z(#AP="]N M;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE2`S,2P@,C`Q,BP@)#$T-BPW-S0@86YD M("0S,"PP,#`-"FEN(&9E97,@:6YC=7)R960@=6YD97(@=&AI'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA M6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE M6QE M/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W M(%)O;6%N+"!4:6UE2!C;VYT2!P2!B>2!O2!E;&5C M="!W:&5T:&5R('1H92!F:6YD97(F(S$T-CMS(&-O;7!E;G-A=&EO;B!I28C,30V M.W,-"G)E7,@<')E8V5D:6YG#0IT M:&4@8VQO28C M,30V.W,@86-Q=6ES:71I;VX@;V8@=&AE($YA:&%N;FD-"D%S'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`X<'0O;F]R;6%L(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E2`S,2P@,C`Q,R!A;F0@36%Y(#,Q+"`R,#$R("AS964@3F]T92`T M*2P@9F5E28C,30V.W,@2P@=&\@;W5R($-H:65F($5X96-U=&EV92!/9F9I8V5R)B,Q-C`[=6YD M97(@=&AE('1E7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T* M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA"!$:7-C;&]S=7)E(%M!8G-T6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O M;6%N+"!4:6UE6QE/3-$)V9O M;G0Z(#AP="]N;W)M86P@5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M:6YD96YT M.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\=&%B;&4@8V5L;'-P86-I;F<],T0P M(&-E;&QP861D:6YG/3-$,"!S='EL93TS1"=W:61T:#H@,3`P)2<^#0H\='(^ M#0H@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`U)3L@9F]N=#H@.'!T+S$Q-24@ M0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)V9O;G0Z(#AP="]N;W)M86P@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE2!F XML 31 R4.xml IDEA: CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) 2.4.0.80004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)truefalsefalse1false USDfalsefalse$From2013-03-01to2013-05-31http://www.sec.gov/CIK0001448806duration2013-03-01T00:00:002013-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$From2011-12-01to2012-02-29http://www.sec.gov/CIK0001448806duration2011-12-01T00:00:002012-02-29T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$From2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$4false USDfalsefalse$From2011-09-01to2012-05-31http://www.sec.gov/CIK0001448806duration2011-09-01T00:00:002012-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$5false USDfalsefalse$From2008-07-22to2013-05-31http://www.sec.gov/CIK0001448806duration2008-07-22T00:00:002013-05-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 2us-gaap_OperatingExpensesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0EXPENSES2false 3EFLO_ManagementFeesEFLO_falsedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse312958312958USD$falsetruefalse2truefalsefalse7500075000USD$falsetruefalse3truefalsefalse875647875647USD$falsetruefalse4truefalsefalse225000225000USD$falsetruefalse5truefalsefalse20720312072031USD$falsetruefalsexbrli:monetaryItemTypemonetaryManagement and director's feesNo definition available.false2Management and director's fees3false 3EFLO_StockbasedCompensationExpenseEFLO_falsedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse115979115979falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse11664051166405falsefalsefalse4falsefalsefalse00  falsefalsefalse5truefalsefalse19556821955682falsefalsefalsexbrli:monetaryItemTypemonetaryStock-based compensation expenseNo definition available.false2Stock-based compensation expense4false 3EFLO_ConsultingEFLO_falsedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse138355138355falsefalsefalse2truefalsefalse2970029700falsefalsefalse3truefalsefalse954330954330falsefalsefalse4truefalsefalse142953142953falsefalsefalse5truefalsefalse18313081831308falsefalsefalsexbrli:monetaryItemTypemonetaryConsulting feesNo definition available.false2Consulting fees5false 3us-gaap_ProfessionalFeesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse101643101643falsefalsefalse2truefalsefalse2236822368falsefalsefalse3truefalsefalse510642510642falsefalsefalse4truefalsefalse130853130853falsefalsefalse5truefalsefalse890886890886falsefalsefalsexbrli:monetaryItemTypemonetaryA fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07.2(a),(b),(c),(d)) -URI http://asc.fasb.org/extlink&oid=6488393&loc=d3e606610-122999 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 225 -Section 45 -Paragraph 3 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=6488370&loc=d3e13550-115849 false2Professional fees6false 3us-gaap_GeneralAndAdministrativeExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse139196139196falsefalsefalse2truefalsefalse3065230652falsefalsefalse3truefalsefalse400841400841falsefalsefalse4truefalsefalse6013260132falsefalsefalse5truefalsefalse717450717450falsefalsefalsexbrli:monetaryItemTypemonetaryThe aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 false2Office, travel and general7false 3us-gaap_AssetRetirementObligationAccretionExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse167305167305falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse427121427121falsefalsefalse4falsefalsefalse00  falsefalsefalse5truefalsefalse427121427121falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 false2Accretion of asset retirement obligations8false 3us-gaap_ImpairmentOfOilAndGasPropertiesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalse4truefalsefalse4433544335falsefalsefalse5truefalsefalse879994879994falsefalsefalsexbrli:monetaryItemTypemonetaryThe expense recorded to reduce the value of oil and gas assets consisting of proved properties and unproved properties as the estimate of future successful production from these properties is reduced.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 360 -Section 35 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28370743&loc=d3e66150-109466 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 false2Oil and gas property impairment9false 3us-gaap_CostsAndExpensesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse975436975436falsefalsefalse2truefalsefalse157720157720falsefalsefalse3truefalsefalse43349864334986falsefalsefalse4truefalsefalse603273603273falsefalsefalse5truefalsefalse87744728774472falsefalsefalsexbrli:monetaryItemTypemonetaryTotal costs of sales and operating expenses for the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 false2Total Expenses10false 3us-gaap_OperatingIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-975436-975436falsefalsefalse2truefalsefalse-157720-157720falsefalsefalse3truefalsefalse-4334986-4334986falsefalsefalse4truefalsefalse-603273-603273falsefalsefalse5truefalsefalse-8774472-8774472falsefalsefalsexbrli:monetaryItemTypemonetaryThe net result for the period of deducting operating expenses from operating revenues.No definition available.true2OPERATING LOSS11true 2us-gaap_NonoperatingIncomeExpenseAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0OTHER INCOME12false 3EFLO_GainOnAcquisitionOfAssetsEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse1176688711766887falsefalsefalse4falsefalsefalse00  falsefalsefalse5truefalsefalse1176688711766887falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Gain on acquisition of assets13false 3us-gaap_GainsLossesOnExtinguishmentOfDebtus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2800828008falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse2800828008falsefalsefalse4falsefalsefalse00  falsefalsefalse5truefalsefalse3400834008falsefalsefalsexbrli:monetaryItemTypemonetaryDifference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629 false2Gain on forgiveness of accounts payable14false 3us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterestus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-947428-947428falsefalsefalse2truefalsefalse-157720-157720falsefalsefalse3truefalsefalse74599097459909falsefalsefalse4truefalsefalse-603273-603273falsefalsefalse5truefalsefalse30264233026423falsefalsefalsexbrli:monetaryItemTypemonetaryThis element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 10 -Article 5 false2NET INCOME (LOSS) before taxes15false 3us-gaap_IncomeTaxExpenseBenefitus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedLabel1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-3164790-3164790falsefalsefalse4falsefalsefalse00  falsefalsefalse5truefalsefalse-3164790-3164790falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 false2Provision for income tax16false 3us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-947428-947428falsefalsefalse2truefalsefalse-157720-157720falsefalsefalse3truefalsefalse42951194295119falsefalsefalse4truefalsefalse-603273-603273falsefalsefalse5truefalsefalse-138367-138367falsefalsefalsexbrli:monetaryItemTypemonetaryThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 true2INCOME (LOSS)17false 3us-gaap_ForeignCurrencyTransactionGainLossBeforeTaxus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-6125-6125falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-38939-38939falsefalsefalse4falsefalsefalse00  falsefalsefalse5truefalsefalse-41898-41898falsefalsefalsexbrli:monetaryItemTypemonetaryAmount before tax of foreign currency transaction realized and unrealized gain (loss) recognized in the income statement.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450189&loc=d3e30690-110894 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6450189&loc=d3e30700-110894 false2Loss on foreign currency translation18false 3us-gaap_OtherComprehensiveIncomeLossTaxus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedTotalLabel1truefalsefalse-953553-953553USD$falsetruefalse2truefalsefalse-157720-157720USD$falsetruefalse3truefalsefalse42561804256180USD$falsetruefalse4truefalsefalse-603273-603273USD$falsetruefalse5truefalsefalse-180265-180265USD$falsetruefalsexbrli:monetaryItemTypemonetaryAmount of tax expense (benefit) allocated to other comprehensive income (loss).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 11 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=18498875&loc=d3e39076-109324 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580 true2COMPREHENSIVE INCOME (LOSS)19true 2us-gaap_EarningsPerShareBasicAndDilutedAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0EARNING (LOSS) PER SHARE20false 3us-gaap_EarningsPerShareBasicus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-0.05-0.05USD$falsetruefalse2truefalsefalse-0.02-0.02USD$falsetruefalse3truefalsefalse0.230.23USD$falsetruefalse4truefalsefalse-0.08-0.08USD$falsetruefalse5falsefalsefalse00falsefalsefalsenum:perShareItemTypedecimalThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.23) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 18 -Article 7 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 20 -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 21 -Article 9 false3Basic21false 3us-gaap_EarningsPerShareDilutedus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-0.05-0.05USD$falsetruefalse2truefalsefalse-0.02-0.02USD$falsetruefalse3truefalsefalse0.210.21USD$falsetruefalse4truefalsefalse-0.08-0.08USD$falsetruefalse5falsefalsefalse00falsefalsefalsenum:perShareItemTypedecimalThe amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 18 -Article 7 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 20 -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 21 -Article 9 false3Diluted22true 2us-gaap_WeightedAverageNumberOfSharesOutstandingAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0WEIGHTED AVERAGE SHARES OUTSTANDING23false 3us-gaap_WeightedAverageNumberOfSharesOutstandingBasicus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1truefalsefalse1944284219442842falsefalsefalse2truefalsefalse72541447254144falsefalsefalse3truefalsefalse1893375218933752falsefalsefalse4truefalsefalse72271267227126falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Weighted-Average Number of Common Shares Outstanding -URI http://asc.fasb.org/extlink&oid=6528421 false1Basic24false 3us-gaap_WeightedAverageNumberOfDilutedSharesOutstandingus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1truefalsefalse1944284219442842falsefalsefalse2truefalsefalse72541447254144falsefalsefalse3truefalsefalse2027643420276434falsefalsefalse4truefalsefalse72271267227126falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesThe average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1505-109256 false1DilutedfalseCONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)NoRoundingNoRoundingNoRoundingUnKnowntruefalsefalseSheethttp://efloverseas.com/role/StatementsOfOperations524 XML 32 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.8 HtmlAndXml 25 128 1 false 8 0 false 3 false false R1.htm 0001 - Document - Document and Entity Information Sheet http://efloverseas.com/role/DocumentAndEntityInformation Document and Entity Information R1.xml true false R2.htm 0002 - Statement - CONSOLIDATED BALANCE SHEETS (Unaudited) Sheet http://efloverseas.com/role/BalanceSheets CONSOLIDATED BALANCE SHEETS (Unaudited) R2.xml false false R3.htm 0003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) Sheet http://efloverseas.com/role/ConsolidatedBalanceSheetsParenthetical CONSOLIDATED BALANCE SHEETS (Parenthetical) R3.xml false false R4.htm 0004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) Sheet http://efloverseas.com/role/StatementsOfOperations CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) R4.xml false false R5.htm 0005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://efloverseas.com/role/ConsolidatedStatementsOfCashFlows CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS R5.xml false false R6.htm 0006 - Disclosure - 1. BASIS OF PRESENTATION Sheet http://efloverseas.com/role/NatureAndContinuanceOfOperations 1. BASIS OF PRESENTATION R6.xml false false R7.htm 0007 - Disclosure - 2. OIL AND GAS PROPERTIES Sheet http://efloverseas.com/role/OilAndGasProperties 2. OIL AND GAS PROPERTIES R7.xml false false R8.htm 0008 - Disclosure - 3. ASSET RETIRMENT OBLIGATIONS Sheet http://efloverseas.com/role/AssetRetirmentObligations 3. ASSET RETIRMENT OBLIGATIONS R8.xml false false R9.htm 0009 - Disclosure - 4. CAPITAL STOCK AND STOCK BASED COMPENSATION Sheet http://efloverseas.com/role/CapitalStockAndStockBasedCompensation 4. CAPITAL STOCK AND STOCK BASED COMPENSATION R9.xml false false R10.htm 0010 - Disclosure - 5. RELATED PARTY TRANSACTIONS Sheet http://efloverseas.com/role/RelatedPartyTransactions 5. RELATED PARTY TRANSACTIONS R10.xml false false R11.htm 0011 - Disclosure - 6. OTHER INFORMATION Sheet http://efloverseas.com/role/OtherInformation 6. OTHER INFORMATION R11.xml false false R12.htm 0012 - Disclosure - 1. BASIS OF PRESENTATION (Tables) Sheet http://efloverseas.com/role/BasisOfPresentationTables 1. BASIS OF PRESENTATION (Tables) R12.xml false false R13.htm 0013 - Disclosure - 2. OIL AND GAS PROPERTIES (Tables) Sheet http://efloverseas.com/role/OilAndGasPropertiesTables 2. OIL AND GAS PROPERTIES (Tables) R13.xml false false R14.htm 0014 - Disclosure - 3. ASSET RETIREMENT OBLIGATIONS (Tables) Sheet http://efloverseas.com/role/AssetRetirementObligationsTables 3. ASSET RETIREMENT OBLIGATIONS (Tables) R14.xml false false R15.htm 0015 - Disclosure - 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Tables) Sheet http://efloverseas.com/role/CapitalStockAndStock-BasedCompensationTables 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Tables) R15.xml false false R16.htm 0016 - Disclosure - 2. OIL AND GAS PROPERTIES (Details) Sheet http://efloverseas.com/role/OilAndGasPropertiesDetails 2. OIL AND GAS PROPERTIES (Details) R16.xml false false R17.htm 0017 - Disclosure - 3. ASSET RETIREMENT OBLIGATIONS (Details) Sheet http://efloverseas.com/role/AssetRetirementObligationsDetails 3. ASSET RETIREMENT OBLIGATIONS (Details) R17.xml false false R18.htm 0018 - Disclosure - 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Details) Sheet http://efloverseas.com/role/CapitalStockAndStock-BasedCompensationDetails 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Details) R18.xml false false R19.htm 0019 - Disclosure - 4. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details Narrative) Sheet http://efloverseas.com/role/CapitalStockAndStockBasedCompensationDetailsNarrative 4. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details Narrative) R19.xml false false R20.htm 0020 - Disclosure - 5. RELATED PARTY TRANSACTIONS (Details Narrative) Sheet http://efloverseas.com/role/RelatedPartyTransactionsDetailsNarrative 5. RELATED PARTY TRANSACTIONS (Details Narrative) R20.xml false false All Reports Book All Reports Process Flow-Through: 0002 - Statement - CONSOLIDATED BALANCE SHEETS (Unaudited) Process Flow-Through: Removing column 'May 31, 2012' Process Flow-Through: Removing column 'Aug. 31, 2011' Process Flow-Through: Removing column 'Jul. 21, 2008' Process Flow-Through: 0003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) Process Flow-Through: 0004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) Process Flow-Through: 0005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS eflo-20130531.xml eflo-20130531.xsd eflo-20130531_cal.xml eflo-20130531_def.xml eflo-20130531_lab.xml eflo-20130531_pre.xml true true XML 33 R3.htm IDEA: XBRL DOCUMENT

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	May 31, 2013	Aug. 31, 2012
Stockholders Equity
Preferred Stock Shares Par value	$ 0.001	$ 0.001
Preferred Stock Shares Authorized	10,000,000	10,000,000
Common Stock Shares Par value	$ 0.001	$ 0.001
Common Stock Shares Authorized	150,000,000	150,000,000
Common Stock Shares Issued	19,463,405	17,478,539
Common Stock Shares Outstanding	19,463,405	17,478,539

XML 34 R14.htm IDEA: XBRL DOCUMENT

3. ASSET RETIREMENT OBLIGATIONS (Tables)

9 Months Ended

May 31, 2013

Asset Retirement Obligations Tables

Schedule of Asset Retirement Obligation

The following table summarizes amounts comprising the Company’s asset retirement obligations as of May 31, 2013:

Asset Retirement Obligations
Balance, August 31, 2011	$	80,000
Liabilities incurred (acquired)		7,057,716
Accretion expense		––
Liabilities (settled)		––
Changes in asset retirement obligations		––
Balance, August 31, 2012		7,137,716
Liabilities incurred (acquired)		9,436,526
Accretion expense		427,121
Liabilities (settled)		––
Changes in asset retirement obligations		––
Total Balance, May 31, 2013	$	17,001,363
Total Balance, May 31, 2013 – Current	$	80,000
Total Balance, May 31, 2013 – Long Term	$	16,921,363

XML 35 R20.xml IDEA: 5. RELATED PARTY TRANSACTIONS (Details Narrative) 2.4.0.80020 - Disclosure - 5. RELATED PARTY TRANSACTIONS (Details Narrative)truefalsefalse1false USDfalsefalse$From2012-09-01to2013-05-31_ChiefExecutiveOfficerMemberhttp://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$From2011-09-01to2012-05-31_ChiefExecutiveOfficerMemberhttp://www.sec.gov/CIK0001448806duration2011-09-01T00:00:002012-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1false 4us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedPartyus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse755399755399USD$falsetruefalse2falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryExpenses recognized resulting from transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 false2Finder's fee compensation2false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse2false USDtruefalse$From2012-09-01to2013-05-31_ChiefExecutiveOfficerMemberhttp://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:00falsefalseChief Executive Officer under the terms of a management consulting agreementus-gaap_RelatedPartyTransactionsByRelatedPartyAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_ChiefExecutiveOfficerMemberus-gaap_RelatedPartyTransactionsByRelatedPartyAxisexplicitMemberSharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$nanafalse0Chief Executive Officer under the terms of a management consulting agreement3false 4us-gaap_StockIssuedDuringPeriodValueOtherus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse9000090000USD$falsetruefalse2truefalsefalse146774146774USD$falsetruefalsexbrli:monetaryItemTypemonetaryValue of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.No definition available.false2Stock issued to related party4false 4EFLO_FeesPaidInStockSharesIssuedEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse4487744877falsefalsefalse2truefalsefalse4802348023falsefalsefalsexbrli:sharesItemTypesharesNo authoritative reference available.No definition available.false1Fees paid in stockfalse5. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)NoRoundingNoRoundingUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/RelatedPartyTransactionsDetailsNarrative24 XML 36 R5.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended		58 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	May 31, 2013	May 31, 2012	May 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 4,295,119	$ (603,273)	$ (138,367)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock-based compensation and fee payments	2,006,837		4,042,645
Gain on forgiveness of accounts payable	(28,008)		(34,008)
Gain on acquisition of Nahanni assets	(11,766,887)		(11,766,887)
Accretion of asset retirement obligations	427,121		427,121
Oil and gas property impairment		44,335	879,994
Deferred income tax provision	3,164,790		3,164,790
Changes in working capital items-
Accounts receivable	(646,445)		(947,415)
Prepaids and other	181,099	13,667	(41,712)
Accounts payable and accrued liabilities	104,160	184,133	683,740
Net cash used in operating activities	(2,262,214)	(361,138)	(3,730,099)
CASH FLOWS FROM INVESTING ACTIVITIES
Expenditures on oil and gas properties	(917,631)	(11,200)	(1,657,182)
Acquisition of oil and gas interest	(132,600)		(421,895)
Net cash used in investing activities	(1,050,231)	(11,200)	(2,079,077)
CASH FLOWS FROM FINANCING ACTIVITIES
Common stock sold for cash, net of fees	2,177,812		6,779,612
Common stock redeemend for cash			(100)
Proceeds from notes payable			554,500
Repayments of notes payable		(2,500)	(484,500)
Loans from related parties			34,337
Net cash (used in) provided by financing activities	2,177,812	(2,500)	6,883,849
INCREASE (DECREASE) IN CASH	(113,463)	(374,838)	1,074,673
EFFECT OF EXCHANGE RATE ON CASH	(38,939)		(41,898)
CASH, BEGINNING OF PERIOD	2,206,347	487,017
CASH, END OF PERIOD	1,032,775	112,179	1,032,775
SUPPLEMENTAL DISCLOSURE
Cash paid for interest
Cash paid for income taxes
Forgiveness of debt			9,337
NON-CASH INVESTING ACTIVITIES:
Accrued expenditures on oil and gas properties		33,135
Asset retirment obligation incrurred			80,000
Asset retirement obligation acquired in Devon acquisition			7,057,716
Asset retirement obligation acquired in Nahanni acquisition	9,436,526		9,436,526
NON-CASH FINANCING ACTIVITIES
Common stock issued as repayment of note payable		70,000	95,000
Common stock issued for services	107,500	146,774	1,896,331
Common stock issued for Devon assets			15,950,000
Exchangeable shares granted for Nahanni assets	$ 4,190,643		$ 4,190,643

XML 37 R2.htm IDEA: XBRL DOCUMENT

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	May 31, 2013	Aug. 31, 2012
ASSETS
Cash	$ 1,032,775	$ 2,206,347
Accrued gas sales		178,225
Joint interest owners and other	947,415	122,745
Prepaids	28,291	204,892
Other	13,421	17,919
Total current assets	2,021,902	2,730,128
OIL AND GAS PROPERTIES, full cost method, unproven	48,551,668	22,107,381
OTHER ASSETS-Goodwill	1,194,365	1,194,365
Total assets	51,767,935	26,031,874
CURRENT LIABILITIES
Accounts payable and accrued liabilities	2,769,881	1,483,041
Asset retirement obligation-current	80,000	80,000
Total current liabilities	2,849,881	1,563,041
NONCURRECT LIABILITIES
Asset retirement obligations	16,921,363	7,057,716
Deferred income taxes	3,164,790
Total liabilities	22,936,034	8,620,757
STOCKHOLDERS' EQUITY
Capital Stock Authorized: 10,000,000 preferred shares, par value $0.001 per share 150,000,000 common shares, par value $0.001 per share Issued and outstanding: 19,463,405 and 17,478,539 common shares at May 31, 2013 and August 31, 2012, respectively	19,464	17,479
Additional paid-in capital	28,992,702	21,830,083
Accumulated other comprehensive loss	(41,898)	(2,959)
Retained earnings (accumulated defict) during the exploration stage	(138,367)	(4,433,486)
Total stockholders' equity	28,831,901	17,411,117
Total liabilities and stockholders' equity	$ 51,767,935	$ 26,031,874

XML 38 R7.xml IDEA: 2. OIL AND GAS PROPERTIES 2.4.0.80007 - Disclosure - 2. OIL AND GAS PROPERTIEStruefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1us-gaap_ExtractiveIndustriesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Extractive Industries [Abstract]2false 2us-gaap_OilAndGasExplorationAndProductionIndustriesDisclosuresTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse002.  OIL AND GAS PROPERTIES   Oil and Gas Acquisition Kotaneelee Gas Project (the KGP)   On October 17, 2012, the Company completed a Share Purchase Agreement (the Purchase Agreement) with Nahanni Energy Inc., 1700665 Alberta Ltd., Apex Energy (2000), Inc. and Canada Southern Petroleum #1 L.P. (jointly Nahanni) for the acquisition of its entire right and interest (generally a working interest of 30.664%) in the KGP (the Nahanni Assets).   The KGP covers 30,542 gross acres in the Yukon Territory in Canada, and includes; a gas dehydration plant (capacity: 70 million cubic feet per day), one shut in gas well, one water disposal well (capacity: 6,000 barrels per day), and two suspended gas wells. The KGP has a fully developed gas gathering, sales and delivery infrastructure, airstrip, roads, flarestack, storage tanks, barge dock and permanent camp facilities.   As consideration for the Nahanni Assets, the Company paid Nahanni approximately $13,761,000. The consideration was comprised of approximately $133,000 in cash ($398,550 offset by $265,950 paid in connection with the acquisition of the Devon Assets in settlement of certain Nahanni indebtedness), 1,614,767 shares of one of the Companys subsidiaries, which are exchangeable for 1,614,767 shares of the Companys restricted common stock valued at approximately $4,191,000, and the absorption of approximately $9,437,000 in asset retirement obligations. The number of shares issued by the Companys subsidiary was calculated by dividing the fair value of the exchangeable shares by the volume weighted average trading price of the Companys stock for the ten (10) trading days prior to closing the Purchase Agreement.  The fair value of the exchangeable shares has been recorded as additional paid in capital in the Companys equity. The exchangeable shares enjoy no voting or revenue participation rights in the subsidiary. Both the cash paid and stock issued for the Nahanni Assets are subject to certain holdbacks for asset related liabilities or breach of representations and warranties.   On July 18, 2012, the Company completed an acquisition of Devon Canadas (Devon) entire right and interest (generally a working interest of 22.989%, with a working interest of 69.337% in one shut in gas well) in the KGP. As consideration for Devons working interest in the KGP, (the Devon Assets), the Company paid approximately $23,298,000. The consideration was comprised of $290,000 in cash, 7,250,000 shares of the Companys restricted common stock valued at $15,950,000, and the absorption of $7,058,000 in asset retirement obligations.   As a result of its purchase of the Nahanni Assets and Devon Assets, the Company now generally owns a 53.65% interest in the KGP, including a 100% working interest in one shut in gas well.   The Company is pursuing the acquisition of additional working interests in the KGP.   The Company records assets acquired and liabilities assumed at their estimated acquisition date fair values, while transaction and integration costs associated with the acquisitions are expensed as incurred.  The Company uses relevant market assumptions to determine fair value and allocate purchase price, such as future commodity pricing for purchased hydrocarbons, market multiples for similar transactions and replacement value for certain equipment.  Many of the assumptions are unobservable. The Companys preliminary assessment of the fair value of the Nahanni Assets resulted in a valuation of $25,526,554. As a result of incorporating this information into the purchase price allocation, a gain on bargain purchase of $11,766,887 was recognized in the accompanying consolidated statement of operations. The gain on bargain purchase was primarily attributable to the strategic nature of the divestiture by the motivated seller, coupled with a confluence of certain favorable economic trends in the industry and the geographic region in which the Nahanni Assets are located.   The Company allocated the consideration paid for the Nahanni Assets and Devon assets based upon its assessment of their fair value at the dates of purchase, as follows:   <table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="10" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Fair Value of Assets Acquired (as restated)</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Nahanni Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Devon Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Total</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Asset Description</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">Unproven Properties</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 67%; line-height: 115%">   Unproved leasehold costs</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">14,548,787</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">13,827,001</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">28,375,788</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Plant and equipment</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">8,594,362</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">6,484,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">15,078,363</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">   Gathering systems</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">2,383,405</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">1,788,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">4,171,406</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Vehicles</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">22,103,530</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">47,630,084</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Goodwill</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">      Total Assets Acquired - KGP</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">23,297,895</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">48,824,449</td> <td style="line-height: 115%"> </td></tr> </table>   Oil and natural gas revenues and lease operating expenses related to unproved oil and gas properties that are being evaluated for economic viability are offset against the full cost pool until proved reserves are established, or determination is made that the unproved properties are impaired. During the nine and three month periods ended May 31, 2013, the Company capitalized $747,134 and $366,518, respectively, of lease operating expense, net of oil and gas revenue, into the full cost pool related to its unproven interests.  falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for oil and gas producing industries.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -URI http://asc.fasb.org/section&trid=2145543 false02. OIL AND GAS PROPERTIESfalse2. OIL AND GAS PROPERTIESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/OilAndGasProperties12 XML 39 R17.xml IDEA: 3. ASSET RETIREMENT OBLIGATIONS (Details) 2.4.0.80017 - Disclosure - 3. ASSET RETIREMENT OBLIGATIONS (Details)truefalsefalse1false USDfalsefalse$From2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$From2011-09-01to2012-08-31http://www.sec.gov/CIK0001448806duration2011-09-01T00:00:002012-08-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 2EFLO_AssetRetirementObligationsEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Asset Retirement Obligations2false 3EFLO_BalanceBeginningEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse71377167137716USD$falsetruefalse2truefalsefalse8000080000USD$falsetruefalsexbrli:monetaryItemTypemonetaryBalanceBeginningNo definition available.false2Balance, Beginning3false 3EFLO_LiabilitiesIncurredAcquiredEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse94365269436526falsefalsefalse2truefalsefalse70577167057716falsefalsefalsexbrli:monetaryItemTypemonetaryLiabilities incurred (acquired)No definition available.false2Liabilities incurred (acquired)4false 3us-gaap_AccretionExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse427121427121falsefalsefalse2falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAmount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 35 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6394232&loc=d3e17558-110866 false2Accretion expense5false 3EFLO_LiabilitiesSettledEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryLiabilities (settled)No definition available.false2Liabilities (settled)6false 3EFLO_ChangesInAssetRetirementObligationsEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  falsefalsefalse2truefalsefalse71377167137716falsefalsefalsexbrli:monetaryItemTypemonetaryChanges in asset retirement obligationsNo definition available.false2Changes in asset retirement obligations7false 3EFLO_BalanceEnding1EFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1700136317001363falsefalsefalse2truefalsefalse71377167137716falsefalsefalsexbrli:monetaryItemTypemonetaryBalanceEnding1No definition available.false2Balance, Ending8false 2EFLO_TotalBalanceNovember302012EFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1700136317001363falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Total Balance, May 31, 20139false 2EFLO_TotalBalanceAugust312012CurrentEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse8000080000falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryTotal Balance, August 31, 2012 - CurrentNo definition available.false2Total Balance, May 31, 2013 - Current10false 2EFLO_TotalBalanceAugust312012LongTermEFLO_falsecreditdurationfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1692136316921363USD$falsetruefalse2falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryTotal Balance, August 31, 2012 – Long TermNo definition available.false2Total Balance, May 31, 2013 – Long Termfalse3. ASSET RETIREMENT OBLIGATIONS (Details) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/AssetRetirementObligationsDetails210 XML 40 R16.xml IDEA: 2. OIL AND GAS PROPERTIES (Details) 2.4.0.80016 - Disclosure - 2. OIL AND GAS PROPERTIES (Details)truefalsefalse1false USDfalsefalse$AsOf2013-05-31http://www.sec.gov/CIK0001448806instant2013-05-31T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 4EFLO_UnprovedPropertiesEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Unproven Properties2false 5EFLO_UnprovedLeaseholdCostsEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2837578828375788USD$falsetruefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Unproved Leasehold costs3false 5EFLO_PlantAndEquipmentEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1507836315078363USD$falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Plant and equipment4false 5EFLO_GatheringSystemsEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse41714064171406USD$falsefalsefalsexbrli:monetaryItemTypemonetaryGathering systemsNo definition available.false2Gathering systems5false 5EFLO_VehiclesEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse45274527USD$falsefalsefalsexbrli:monetaryItemTypemonetaryVehiclesNo definition available.false2Vehicles6false 5EFLO_SubtotalEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse4763008447630084USD$falsefalsefalsexbrli:monetaryItemTypemonetarySubtotalNo definition available.false2Subtotal7false 5us-gaap_Goodwillus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse11943651194365USD$falsefalsefalsexbrli:monetaryItemTypemonetaryAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 false2Goodwill8false 5EFLO_TotalAssetsAcquiredKgpEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse4882444948824449USD$falsefalsefalsexbrli:monetaryItemTypemonetaryTotal Assets Acquired - KGPNo definition available.false2Total Assets Acquired - KGP9false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2false USDtruefalse$AsOf2013-05-31_NahanniAssetsMemberhttp://www.sec.gov/CIK0001448806instant2013-05-31T00:00:000001-01-01T00:00:00falsefalseNahanni Assetsus-gaap_BusinessAcquisitionAxisxbrldihttp://xbrl.org/2006/xbrldiEFLO_NahanniAssetsMemberus-gaap_BusinessAcquisitionAxisexplicitMemberUSDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$nanafalse0Nahanni Assets10true 4EFLO_UnprovedPropertiesEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Unproven Properties11false 5EFLO_UnprovedLeaseholdCostsEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1454878714548787USD$falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Unproved Leasehold costs12false 5EFLO_PlantAndEquipmentEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse85943628594362USD$falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Plant and equipment13false 5EFLO_GatheringSystemsEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse23834052383405USD$falsefalsefalsexbrli:monetaryItemTypemonetaryGathering systemsNo definition available.false2Gathering systems14false 5EFLO_VehiclesEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  USD$falsefalsefalsexbrli:monetaryItemTypemonetaryVehiclesNo definition available.false2Vehicles15false 5EFLO_SubtotalEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2552655425526554USD$falsefalsefalsexbrli:monetaryItemTypemonetarySubtotalNo definition available.false2Subtotal16false 5us-gaap_Goodwillus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  USD$falsefalsefalsexbrli:monetaryItemTypemonetaryAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 false2Goodwill17false 5EFLO_TotalAssetsAcquiredKgpEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2552655425526554USD$falsefalsefalsexbrli:monetaryItemTypemonetaryTotal Assets Acquired - KGPNo definition available.false2Total Assets Acquired - KGP18false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse3false USDtruefalse$AsOf2013-05-31_DevonAssetsMemberhttp://www.sec.gov/CIK0001448806instant2013-05-31T00:00:000001-01-01T00:00:00falsefalseDevon Assetsus-gaap_BusinessAcquisitionAxisxbrldihttp://xbrl.org/2006/xbrldiEFLO_DevonAssetsMemberus-gaap_BusinessAcquisitionAxisexplicitMemberUSDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$nanafalse0Devon Assets19true 4EFLO_UnprovedPropertiesEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Unproven Properties20false 5EFLO_UnprovedLeaseholdCostsEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1382700113827001USD$falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Unproved Leasehold costs21false 5EFLO_PlantAndEquipmentEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse64840016484001USD$falsefalsefalsexbrli:monetaryItemTypemonetaryNo authoritative reference available.No definition available.false2Plant and equipment22false 5EFLO_GatheringSystemsEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse17880011788001USD$falsefalsefalsexbrli:monetaryItemTypemonetaryGathering systemsNo definition available.false2Gathering systems23false 5EFLO_VehiclesEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse45274527USD$falsefalsefalsexbrli:monetaryItemTypemonetaryVehiclesNo definition available.false2Vehicles24false 5EFLO_SubtotalEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2210353022103530USD$falsefalsefalsexbrli:monetaryItemTypemonetarySubtotalNo definition available.false2Subtotal25false 5us-gaap_Goodwillus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse11943651194365USD$falsefalsefalsexbrli:monetaryItemTypemonetaryAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 false2Goodwill26false 5EFLO_TotalAssetsAcquiredKgpEFLO_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2329789523297895USD$falsetruefalsexbrli:monetaryItemTypemonetaryTotal Assets Acquired - KGPNo definition available.false2Total Assets Acquired - KGPfalse2. OIL AND GAS PROPERTIES (Details) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/OilAndGasPropertiesDetails126 XML 41 R18.xml IDEA: 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Details) 2.4.0.80018 - Disclosure - 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Details)truefalsefalse1false USDfalsefalseFrom2013-03-01to2013-05-31_StockOptionAMemberhttp://www.sec.gov/CIK0001448806duration2013-03-01T00:00:002013-05-31T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0$1false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse1false USDtruefalseFrom2013-03-01to2013-05-31_StockOptionAMemberhttp://www.sec.gov/CIK0001448806duration2013-03-01T00:00:002013-05-31T00:00:00falsefalseStock Option Aus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisxbrldihttp://xbrl.org/2006/xbrldiEFLO_StockOptionAMemberus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisexplicitMemberSharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0$nanafalse0Stock Option A2false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumberus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse100000100000falsefalsefalsexbrli:sharesItemTypesharesNumber of options outstanding, including both vested and non-vested options.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false1No. of Shares Issuable Upon Exercise3false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse2.302.30USD$falsetruefalsenum:perShareItemTypedecimalWeighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false3Exercise Price4false 4EFLO_FirstDateExercisableChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001/15/2013falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0First Date Exercisable5false 4EFLO_ExpirationDateOptionGrantsToChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001/15/2015falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0Expiration Date6false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2false USDtruefalseFrom2013-03-01to2013-05-31_StockOptionBMemberhttp://www.sec.gov/CIK0001448806duration2013-03-01T00:00:002013-05-31T00:00:00falsefalseStock Option Bus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisxbrldihttp://xbrl.org/2006/xbrldiEFLO_StockOptionBMemberus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisexplicitMemberSharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0$nanafalse0Stock Option B7false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumberus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse100000100000falsefalsefalsexbrli:sharesItemTypesharesNumber of options outstanding, including both vested and non-vested options.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false1No. of Shares Issuable Upon Exercise8false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse2.502.50USD$falsetruefalsenum:perShareItemTypedecimalWeighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false3Exercise Price9false 4EFLO_FirstDateExercisableChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001/14/2014falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0First Date Exercisable10false 4EFLO_ExpirationDateOptionGrantsToChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001/15/2016falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0Expiration Date11false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse3false USDtruefalseFrom2013-03-01to2013-05-31_StockOptionCMemberhttp://www.sec.gov/CIK0001448806duration2013-03-01T00:00:002013-05-31T00:00:00falsefalseStock Option Cus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisxbrldihttp://xbrl.org/2006/xbrldiEFLO_StockOptionCMemberus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisexplicitMemberSharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0$nanafalse0Stock Option C12false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumberus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse100000100000falsefalsefalsexbrli:sharesItemTypesharesNumber of options outstanding, including both vested and non-vested options.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false1No. of Shares Issuable Upon Exercise13false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse2.752.75USD$falsetruefalsenum:perShareItemTypedecimalWeighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false3Exercise Price14false 4EFLO_FirstDateExercisableChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001/14/2015falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0First Date Exercisable15false 4EFLO_ExpirationDateOptionGrantsToChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001/15/2017falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0Expiration Date16false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse4false USDtruefalseFrom2013-03-01to2013-05-31_StockOptionDMemberhttp://www.sec.gov/CIK0001448806duration2013-03-01T00:00:002013-05-31T00:00:00falsefalseStock Option Dus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisxbrldihttp://xbrl.org/2006/xbrldiEFLO_StockOptionDMemberus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisexplicitMemberSharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0$nanafalse0Stock Option D17false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumberus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse100000100000falsefalsefalsexbrli:sharesItemTypesharesNumber of options outstanding, including both vested and non-vested options.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false1No. of Shares Issuable Upon Exercise18false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse3.003.00USD$falsetruefalsenum:perShareItemTypedecimalWeighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false3Exercise Price19false 4EFLO_FirstDateExercisableChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse007/14/2015falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0First Date Exercisable20false 4EFLO_ExpirationDateOptionGrantsToChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse007/15/2017falsefalsefalsexbrli:stringItemTypestringNo authoritative reference available.No definition available.false0Expiration Date21false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse5false truefalseAsOf2013-05-31_ChiefOperatingOfficerMemberhttp://www.sec.gov/CIK0001448806instant2013-05-31T00:00:000001-01-01T00:00:00falsefalseChief Operating Officer Totalus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_ChiefOperatingOfficerMemberus-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxisexplicitMemberSharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0nanafalse0Chief Operating Officer Total22false 4us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumberus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse400000400000falsefalsefalsexbrli:sharesItemTypesharesNumber of options outstanding, including both vested and non-vested options.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false1No. of Shares Issuable Upon Exercisefalse4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Details) (USD $)UnKnownNoRoundingNoRoundingUnKnowntruefalsefalseSheethttp://efloverseas.com/role/CapitalStockAndStock-BasedCompensationDetails122 XML 42 R3.xml IDEA: CONSOLIDATED BALANCE SHEETS (Parenthetical) 2.4.0.80003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical)truefalsefalse1false USDfalsefalse$AsOf2013-05-31http://www.sec.gov/CIK0001448806instant2013-05-31T00:00:000001-01-01T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$2false USDfalsefalse$AsOf2012-08-31http://www.sec.gov/CIK0001448806instant2012-08-31T00:00:000001-01-01T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDPSharesDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$1true 2us-gaap_StockholdersEquityAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Stockholders Equity2false 3us-gaap_PreferredStockParOrStatedValuePerShareus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse0.0010.001USD$falsetruefalse2truefalsefalse0.0010.001USD$falsetruefalsenum:perShareItemTypedecimalFace amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.28) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29 -Article 5 false3Preferred Stock Shares Par value3false 3us-gaap_PreferredStockSharesAuthorizedus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1000000010000000falsefalsefalse2truefalsefalse1000000010000000falsefalsefalsexbrli:sharesItemTypesharesThe maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.28) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29 -Article 5 false1Preferred Stock Shares Authorized4false 3us-gaap_CommonStockParOrStatedValuePerShareus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse0.0010.001USD$falsetruefalse2truefalsefalse0.0010.001USD$falsetruefalsenum:perShareItemTypedecimalFace amount or stated value per share of common stock.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false3Common Stock Shares Par value5false 3us-gaap_CommonStockSharesAuthorizedus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse150000000150000000falsefalsefalse2truefalsefalse150000000150000000falsefalsefalsexbrli:sharesItemTypesharesThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Common Stock Shares Authorized6false 3us-gaap_CommonStockSharesIssuedus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1946340519463405falsefalsefalse2truefalsefalse1747853917478539falsefalsefalsexbrli:sharesItemTypesharesTotal number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Common Stock Shares Issued7false 3us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1946340519463405falsefalsefalse2truefalsefalse1747853917478539falsefalsefalsexbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Common Stock Shares OutstandingfalseCONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)UnKnownNoRoundingNoRoundingUnKnowntruefalsefalseSheethttp://efloverseas.com/role/ConsolidatedBalanceSheetsParenthetical27 XML 43 R13.htm IDEA: XBRL DOCUMENT

2. OIL AND GAS PROPERTIES (Tables)

9 Months Ended

May 31, 2013

Oil And Gas Properties Tables

Schedule of Oil and Gas Acquisition

	Fair Value of Assets Acquired (as restated)
	Nahanni Assets		Devon Assets		Total
Asset Description
Unproven Properties
Unproved leasehold costs	$	14,548,787	$	13,827,001	$	28,375,788
Plant and equipment		8,594,362		6,484,001		15,078,363
Gathering systems		2,383,405		1,788,001		4,171,406
Vehicles		–		4,527		4,527
		25,526,554		22,103,530		47,630,084
Goodwill		–		1,194,365		1,194,365
Total Assets Acquired - KGP	$	25,526,554	$	23,297,895	$	48,824,449

XML 44 R16.htm IDEA: XBRL DOCUMENT

2. OIL AND GAS PROPERTIES (Details) (USD $)	May 31, 2013
Unproven Properties
Unproved Leasehold costs	$ 28,375,788
Plant and equipment	15,078,363
Gathering systems	4,171,406
Vehicles	4,527
Subtotal	47,630,084
Goodwill	1,194,365
Total Assets Acquired - KGP	48,824,449
Nahanni Assets
Unproven Properties
Unproved Leasehold costs	14,548,787
Plant and equipment	8,594,362
Gathering systems	2,383,405
Vehicles
Subtotal	25,526,554
Goodwill
Total Assets Acquired - KGP	25,526,554
Devon Assets
Unproven Properties
Unproved Leasehold costs	13,827,001
Plant and equipment	6,484,001
Gathering systems	1,788,001
Vehicles	4,527
Subtotal	22,103,530
Goodwill	1,194,365
Total Assets Acquired - KGP	$ 23,297,895

XML 45 R12.htm IDEA: XBRL DOCUMENT

1. BASIS OF PRESENTATION (Tables)

9 Months Ended

May 31, 2013

Basis Of Presentation Tables

Effect of restatement on the financial statements

	As previously reported			Adjustments			As restated
Consolidated Balance Sheet at August 31, 2012	As previously reported			Adjustments			As restated
Proved properties		15,232,824			(15,232,824	)		-
Unproven properties		6,465,622			15,641,759			22,107,381
Accumulated other comprehensive loss		(7,299	)		4,340			(2,959	)
Retained earnings (accumulated deficit) during exploration stage		(4,838,081	)		404,595			(4,433,486	)

XML 46 R7.htm IDEA: XBRL DOCUMENT

2. OIL AND GAS PROPERTIES

9 Months Ended

May 31, 2013

Extractive Industries [Abstract]

2. OIL AND GAS PROPERTIES

2. OIL AND GAS PROPERTIES

Oil and Gas Acquisition – Kotaneelee Gas Project (the “KGP”)

As a result of its purchase of the Nahanni Assets and Devon Assets, the Company now generally owns a 53.65% interest in the KGP, including a 100% working interest in one shut in gas well.

The Company is pursuing the acquisition of additional working interests in the KGP.

The Company allocated the consideration paid for the Nahanni Assets and Devon assets based upon its assessment of their fair value at the dates of purchase, as follows:

	Fair Value of Assets Acquired (as restated)
	Nahanni Assets		Devon Assets		Total
Asset Description
Unproven Properties
Unproved leasehold costs	$	14,548,787	$	13,827,001	$	28,375,788
Plant and equipment		8,594,362		6,484,001		15,078,363
Gathering systems		2,383,405		1,788,001		4,171,406
Vehicles		–		4,527		4,527
		25,526,554		22,103,530		47,630,084
Goodwill		–		1,194,365		1,194,365
Total Assets Acquired - KGP	$	25,526,554	$	23,297,895	$	48,824,449

XML 47 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 48 R13.xml IDEA: 2. OIL AND GAS PROPERTIES (Tables) 2.4.0.80013 - Disclosure - 2. OIL AND GAS PROPERTIES (Tables)truefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1EFLO_OilAndGasPropertiesTablesAbstractEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Oil And Gas Properties Tables2false 2EFLO_ScheduleOfOilAndGasAcquisitionEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="10" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Fair Value of Assets Acquired (as restated)</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Nahanni Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Devon Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Total</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Asset Description</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">Unproven Properties</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 67%; line-height: 115%">   Unproved leasehold costs</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">14,548,787</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">13,827,001</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">28,375,788</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Plant and equipment</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">8,594,362</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">6,484,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">15,078,363</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">   Gathering systems</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">2,383,405</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">1,788,001</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">4,171,406</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">   Vehicles</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">4,527</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">22,103,530</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">47,630,084</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Goodwill</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%"></td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">1,194,365</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">      Total Assets Acquired - KGP</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">25,526,554</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">23,297,895</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">48,824,449</td> <td style="line-height: 115%"> </td></tr> </table>falsefalsefalsenonnum:textBlockItemTypenaSchedule of Oil and Gas AcquisitionNo definition available.false0Schedule of Oil and Gas Acquisitionfalse2. OIL AND GAS PROPERTIES (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/OilAndGasPropertiesTables12 XML 49 R19.htm IDEA: XBRL DOCUMENT

4. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	May 31, 2013	Feb. 29, 2012	May 31, 2013	May 31, 2012
Capital Stock And Stock Based Compensation Details Narrative
Non-cash expense related to stock-based compensation	$ 123,016		$ 591,648
Unrecognized compensation cost remaining under Option Plan	606,922		606,922
Fees paid with restricted common stock	$ 37,500	$ 30,000	$ 107,500	$ 146,774
Restricted stock shares issued in payment for fees	20,789	14,238	54,200	48,023
Weighted average price restricted stock	$ 1.80	$ 2.10	$ 1.98	$ 3.07

XML 50 R15.htm IDEA: XBRL DOCUMENT

4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Tables)

9 Months Ended

May 31, 2013

Capital Stock And Stock-Based Compensation Tables

Options granted to new Chief Operating Officer

Option Holder	No. of Shares Issuable Upon Exercise		Exercise Price		First Date Exercisable	Expiration Date
H. Wayne Hamal
Stock Option A		100,000	$	2.30	1/15/2013	1/15/2015
Stock Option B		100,000	$	2.50	1/14/2014	1/15/2016
Stock Option C		100,000	$	2.75	1/14/2015	1/15/2017
Stock Option D		100,000	$	3.00	7/14/2015	7/15/2017
		400,000

XML 51 R15.xml IDEA: 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Tables) 2.4.0.80015 - Disclosure - 4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Tables)truefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:001true 1EFLO_CapitalStockAndStockbasedCompensationTablesAbstractEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Capital Stock And Stock-Based Compensation Tables2false 2EFLO_ScheduleOptionsGrantedToNewChiefOperatingOfficerEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 8pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; line-height: 115%">Option Holder</td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> No. of Shares Issuable Upon Exercise</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> Exercise Price</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid"> First Date Exercisable</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Expiration  Date</td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%">H. Wayne Hamal</td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 57%; line-height: 115%">  Stock Option A</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">100,000</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">2.30</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2013</td> <td style="width: 1%; text-align: right; line-height: 115%"> </td> <td style="width: 10%; text-align: center; line-height: 115%">1/15/2015</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option B</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.50</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2014</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2016</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">  Stock Option C</td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">2.75</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">1/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">  Stock Option D</td> <td style="text-align: right; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">100,000</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">3.00</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/14/2015</td> <td style="text-align: right; line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7/15/2017</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">400,000</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> </table>falsefalsefalsenonnum:textBlockItemTypenaNo authoritative reference available.No definition available.false0Options granted to new Chief Operating Officerfalse4. CAPITAL STOCK AND STOCK-BASED COMPENSATION (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/CapitalStockAndStock-BasedCompensationTables12 XML 52 R20.htm IDEA: XBRL DOCUMENT

5. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	9 Months Ended
	May 31, 2013	May 31, 2012
Finder's fee compensation	$ 755,399
Chief Executive Officer under the terms of a management consulting agreement
Stock issued to related party	$ 90,000	$ 146,774
Fees paid in stock	44,877	48,023

ZIP 53 0001354488-13-003909-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001354488-13-003909-xbrl.zip M4$L#!!0````(`$-W[T+8!ZP9<3\``!J<`@`1`!P`969L;RTR,#$S,#4S,2YX M;6Q55`D``SU&Y%$]1N11=7@+``$$)0X```0Y`0``[#UK<]LVMM_OS/T/N.ZV MD\SH05)ON^F.XD?6-ZFMM9.]VT\=B(0D-!2A`J1E[:^_YP`D14J43_WTY]U?'Y^?'Y"_ M__+?_T7@GY__IUHE9YSYWB$Y$6[U/!B)(W)!I^R0?&`!DS04\HC\B_H17/GG MO\^#$*ZY(;]A<-6@.22-6FM(JM42,*]%)%V6`F0C7_QNM1JVW?C]SX;T''([ MDN2-9;VMP0]'Y(2&L,JQ[$;=ZM3MUF>[<>BT#AN=DMA"&D8JQ6;==BWSCWG\ MY]NA]/DA_I>`V`)U>*OXNX-)&,X.Z_7Y?%Z;-VI"CNN.9=GU?__ZZ=J=L"FM M\D"%-'#90?*4SX.O1<_9O5ZOKN\F2]=6(O($1Z..MX=4+2$C@7>L7Z,$[GIA M^D!V<:MN;N:6\L*E;;.4)TL]MK).,;ANS.J M:JZ8ZN7H4`>)>Z!)'2IMN%=L1+0U'DZTCO#9:O)`[59Y!_%MQ/SN0/'IS`?3 MJB>@C+NX`F+`;4BX]^[@3(HI`'"J5@]H#(4AME5=XD\?8T'(PT5Z-;W./;PS MXDP2327+23"QM./SCP>_@./:S6:W:[5_KJ\^O$17+\078YN!](6W3@6XD0PQ MVORR9">!M+RW]A@+O.2AF.\E>B_W2'(]1T!R,1;I9CGWU>7HV7TA6MVIUJL[S%5+"P&-;4O>Y6U+WT2PICOUV)O8_3]?+Q7Y[ ME]CO/&;L-W*.#=YY(3DV8>>[S;&_7]`)#0+>5XJ%ZE2]%"$;3UG& M@]-;'A!S._.YRT-#*_$XK#2[P+@Z/GP?*1XPI?KNGQ%7/(2;_5NN#G[!BO*P M@.&?ZX6PLW35BPE[%I5"HNH3=@.2^,LH>HW=%ZYF^[FGDG+):P6TG+)J3J]YRSGF)VMRR7D^Y'EG"M+GV$`V$M9VGUL>RZ(&[]? MA\+]>CG3:>=E)-3K"97L/57,.Q;3&=RER)R^JOI1.!&2_X=Y7P*/R0SS`Y\& MZOWB])9)ERLVD-QE5S08LTPR7I?54V?CYQ$W[[&S]Z]V5MK.WK_:VO=G;_&<=K3?:<:K)O=!#V6E`]IX+JVQO):S7T MW5=#W]Y(7DN9[[Z4^49&Y>2$A`X_Z*J>@&\^X&MB5&V'K[HMRM2OFPZ[)&\".:_%9@@-A>[)` M/\K>*?"@8G%\TVWD]]=YN+G+Y]6FGH=-?1\=35'`C4%]N3Y9LXXIHRJ2[)>X MW?L0UB3`DEMY%`AM`WR38S>BB(6@%^V,`^@;;,#C\1LPRW79XK,7V/R-`Q7K M5KF%#%9I+(*:07K"`C'EP7UH[Y?+*MXBP,G]G!2*!.HQ?GBJ;?J*C;D*P<=" MG-D@L?%<87_Z7=WE6#F3TXO3JP^_52=8@[09'5K8=LCPYR)T*:0"78KI%#:.N$N=M`H9;&DD(L"3+D61@"&TZG`[1M MA6UO)#IE2+0A2_>^$87I_,8*A;>*'P;IL++>0!Y!.1P&4Y6DN`6/MMK=IIV@OL.^`^AHY0,'*?3W(*.Q!8& MDLTH]TYO\;B.Q5EO5V$X7:=G+^VL$/;.!)1R1JO9[3E;4J#E8CK#=X[)=0M^9A%+ZW8H$[?"7W`<'AY@WD&+&H*)DZBSR_6.APE]9.!'> MEV`FQ0T+=A5+L]MJV>UV-PXPI?'MC\IRN=BV.HVNO2N5>7/;558MN]/N]!JM M5?,MCZ44KVVK87<[S?NP?.)TR'V.S#\XNC=[W6XFS*V#W@UY*:=HM1M62+;`N6=R2YE5LYLWJP>0FUFQL_2<7@/\NEEHYEOB*V5(;VR)^#,(W"/.^G>=& MS]Q'I=+N.7:CW2@1!^X0SJX4EK&NCM7J=.SV`PETW6@:Z==/6F5X4";9!-]= MW3"CTD]"J0L67HY`M[M*L]JTN[UN+@YL@_81J"XCX:K3:_7V1C1HAO*`>:=4 M!CP8JPPX\"%\@[>S=.U&M]'.Q)G[4>V'N%)";#8;C6:W_1#J].GA1/@>;+7Q M3"5<[%YE=1NPW\JDI'78NV$OM[=LVO!/9QOLF2`*<75_DEBOH^_#M`_*=JN] MMZ4L<^;\L"/C7K.=(6,5["YH2YI)[A3X'K1]S]/C^-0?4`YY^)C.>$C]W5VD MUW,ZN2.)8@0/H*.4&=A0/%K=QM9T#&1@,F]7N(TN(9 M;'C98=4L*W\<5P+K_F@M%.$3TKK:=UA.GIM>',7?4-Q$XBJRAY.V+KY'(BWC MO4]EBB50[HG*AQCAPZC\O9+E6X@>*"[]V!Y`#'E MQ0-9LMMJ%"?*K8BY__7WWL1SU\OO+(I3L7?O+#HQE1X<)G[PY&\-`AZ<[">B`D$$\^\RE3Y(+- MR968TJ!B+E3(-9-\=$2F5(YY<$BL@Y_&X1&"&N(/=NTG.IT=_6"WK2/ROG]] M?DTNS\C@ZO3Z].)S__/YY04NK0^3A^HS_=,/=B/^SUYH.B(H@"H/L)D4?J^U M>&#H3(E[/.2I0"+\X4M`(ZB:P-?T&TL^)<,!#5P.X'7XQ7,# MI4F+7KJ$/D\8>$XB'!X+Q\T*9Y0*1Z7"(6*D*3&]@@&3XT4%1.O6*F0$5##I M+PC<(Y?Q!W3-3?(F!'0Q;\W.4=R/E%SH'KTE$WK#R)"Q@,SPM:K41!$*?B8] M_!PSF?-P0KX$FERM+*4)&>LO:ON`%M:R&=ZEJ7,"+`X"F1"2[X4KNN@<#=2)JC4UQZ M>NM.<.($V["F7&%;=)::Z]/C##$U`II9$$^00(1`@^M''B/`X!H](R%"6`-( M)(-M($ILN-"$('^:*5?@YX9#5JC*&OF'F#/04X6P6Q0=H8IX7+F^4`!KPB3C M8$1XU,,RZ@D$6!+*"K MU]:%`$`;6@4[.8>:B,@'-8"A,*II@F?^B`(W%4F,!X12`MPJ(#V($:@E(".]8,5;2[4^P,D90`A*NZ!'CU-1,!#$>2H MX."[$`BY2[')'UG1GA9C"B&V:X^*``#:- M$ZNKT!M(JD*9>2&D62:(*R: M9E/S"E(A)8KHCAU3#<2\C"+?U_?!UX1O2H.$AH1TX]J&'2Q:X5\Y556?!6/, M]LMAMT(>`:(F9T4>9,YTL@P@KDF6%$V^",95U`49QAO3.#3%AJ"8[YL-,Y(8 M5Z`570``NSK@5;32,#!IQ6DFL5%>$V'`0$$`>`0"PO$Z(9=5)TC(BS0SA(T@ M#T,=6<146EH6%V5YZI-\#J$P:X_&$/`0,P<*AB.M28.X&+^/QOS$7 M4`;DC,QE,EEX@(+*(=(#L@+9NB`J(&+.L"+4=9M^U:A#29#'BP`]4)HOC%-H MS>!?SO&2O)/8!%2:_D(QT#P2DO4(+)4#3Z>P*.0^_P_6A*`2$`!S)P$DZ/$B M=D=02AC%A..5I9:_!F(.-?F8Y3'E;M9R8S=\Q.KO:YA2$X`^?"_V=ZU=>A@H>.8V.2OHPC=+HXUB6L95'F3 M'S*?@Q$IO0?)A.-,B*O$&QNSH=`OOE?",TE##HO"1;.'SOHE*W,I]UTL&W/#)&\%EQ93#E.-2%>&0 M-==),7Y_"48!,8PG&\[8#.$&,X/9&9.\EYXX@]S$.3.UX9OX#?=BW967/(!D M,7Y"1B8>[!HQSVU*J*D(Y[`N)A\*_KQ*56$],I)BFJK8!'V1T,Q'>O5\$N?- MQ";`8CT&FU^,84-(22E?[K+-*3UA6!/;?>GQQ00S5`P4#;@9TJQSW)*E13NJ M>/.YD*:EZ&S$G%-I7]0',/-`AP(ZA#PG=<)#GQ;SP^_R0"#4FT87TK."'9[^ MBX+6@?Y]1CTO^7V50'),?3Z4O$+^P?P;%D*!#%1!:*[&I,VY%TX.B6U9/QXL MD2(^F0"[P9YU**RK`&H,7$"E$8KI,D3X'"L"L7A>`)4V';KQR(> M0^]Q(,#F'B04O#MP#HB$S6SR]>GIHJJ<]!(;P5$?286OS&=E`DF2.R@9J5 M@Z:E\]VIAQ7U+P]A5V2=.X9YH>+^EF[W'?F:SEI/X&OZ1_G8X7X?;I%[!_L^ M+L^OL3S'K?G*.Y[GZ3A_60@[6.$163_%_^'X^/3T[.PN`XV+G';GQ\>(X0-3 M\L_2Z;XMK2\IP7[,APB))&ZD=PN=9.#O#5AW*V(?(%R[57$:3J7K-'>7ZEY% M^*JB516]>40=/8"LMZ]NN#]A5I_&^_:4$I8O=I^L8DEGQG=.`X]B=`^'\"3F MU:XTVZU*VW&>O'#[*TL=XG:[:5O M//@H3O)\2^-DC)VP>(Z=O*&9".^94?:WQ#.-:]D^(A72,7N-&^6MN%GI-KH5 M:U^EQ6NX?YIP;S4KK5[K->`_K:LT&XU*L]O^CEVE(.C7=2-`[M(S'U1X/LB7 M@Z%;#WNN?:HQ^2C@Z3+=P85!VGIZ'GB1"B7`.#'#49'\7F9'G>SLZ.7Y)]*_ M."$?^M=D<'4Y.+WZ?'YZK656]%+UI=A-*A$].W`9=X>!/DE_V3.9##*V@-:/ M(J0!8SYC>A4H^@_FFOFFE9G'CQ^R,X>:A17.;[V9< M=C)28KZH,(BD.Z'*M%;WQY*9/K`5P26K2+HB.[NIV^J2:08SD!K/H]H=RVJW M6Z3O#W$Z@'P*/;C:G[';9-T;Q[*LM_&(*BKZF`;4HYJ<:Q'A&45`!BR4PF?1 ME/Q@DT^U08V\^0._@.PO,C3&!*P.E:XTB6/7&_918PLHL*^38-P-;;ZF3-YD MQEG)7,BO$'3B`8YX!8!H6+5VN_GCVZ3E%2QK56:)0/JZ03$[7OI2S&TU,]\W M!X9"<@5.)8/\*JVFHPF")Q3V2LOE$.MOT5?0U&TD]AEV_<3^_3]&H78H-?N'BD'0L,L7V5>SLCH;<)2/&3,B8X9]. MH@LP21%@OW*$$\`:(#;PFZMSG`G#.=V94"`TW=F?`=ZN@$W##E%*YBNR!*B' M-.>"J$C-S&!F`C8WP+&=5#71*%GL5*9Z5F:1-/W&&,84W0C,N$(438:G/>9S M4,5BI>T;J.02L^.L0J2@'NA^Y%/=0.-^A>=!'[!Q)!!QO\(MX!%^\2!MIO,0 MP"X8CFE>GL[("&1B/IOU,D??^FK#S$O>_?-A&#]9K@E)1\"PA?V6XZPA:.]O M=J/2:=MH16;8*8]A'K>D2]TMCFWHJT\WM`'BZ#,.'K[Y6Z/7K;1:%JP=`3%D M"(N<=JO2:UG&Y(&<>%`Z8&8Z)^V47@F=RPFV?CIK!?\/?9;TQ"=C8`EK6$0, M(>-@30<^8%?:=A.XZQ#S1YF2R31TJ\V]V"H:@@`XQ:*M@O;O3G3'-XO'^G4' M+TJ^`/PFF&C3DNM99E=_C`2-.S9D[-3')!FNRK99L7M:,97T>P1TJ(1,)DI7 MU_=@*]1)M*%;U0%O\GE,(I;?QS2*#B+\`VI)`W[,0CP<"UJ[3SH+8QO4=^,3 M('A&_\VJ9(!"SYEKYI;S`AD)Q@@-)B,(X4=3"'AZ4X82@9"A_5]2+_ZX@WNG MXE"DJ4^$+"!O;.MM^CC$16S.Y7A?Z/&MA-+BNF3CK$$YQM)A#\GPFQ9F>H6F MGW0CJ2/$8Q=W?]"`Z0__&<4586/!'V*!WVJX$7K8"YB4$)<#H'%&\521SXQ# MZR(D37Y+;=;(^W3T#!U9DV?FM!)#C6VC..AH%_G_]KZTN6TD2?2O(#SRA!T! MTK@!VCL=H=.M';>DE>2>V/?E!406)6Q#`!<@)6M^_696X:3`HW`1E#`1XZ9( MH#(KK\JJR@.&^Q^:^NPGJHD)F;BJL"RB6"J9Q+B9FL/PXUU`;-`UH&E`LO4) MV!KR#$L<+*R)<7\#]AQ\.LF7B+Y&%>P:NJ"%2UL^LB_`Y.43:M%YP/(!"U69,< M53&\/N.<,.?5)=F"!(G-OX],65P)(?3'#AVPR!D/(_^7]CV*4*$9>9CJF"WD MD*N6L`AIJ2J7/.%^&"CQ%X;[XW1F;%#P$I(Z$UFG"G$$O?/'.)]$E:GW)[)T M6SM.4*:X4(LYP0K,^`S*&ZXB\8N37)J\&"/R".:"%0K#AT,'=NAVD"557/:+ M)M53#YIA1^ML1R"`/Z/ MZV!K6/"S443",-[S%+O62Q:.F<.T&(@MY/*!#Q1=U!4#]FD:78-S]M,#P9SY M05RMP`ESE%C2>)XQ,<-8BCFL]M3[>8 MQV5\J#^<%"5@=2=B\L+&AM`"!O!5M#=Z!$?[B2%$L/TF%MU8S)+:8C8B/04. M>6S/$HD,Q6%J/_D!!9LD#L\#6DDH7^GOB@L3/8BV(A.L:':&NZ MPA5GZC-YTV6Q9M0EQ(1+2VG1A=NNL MJ3.%'-;;R^]QP+<0OH1S\MCB=GF_Y$P154L5-:G]!-$NC-".*J/[TUO+9FM: MR*8,4EQ3ONV[^$1YJH*[R'2CU[ MW@Q[=NX:]\M\@;.:!(CNH6+N"XVQ@J`JZFK[-<*Z,$([QLL4#542):M).=Y? M?_6[[T^P95+OD?8>:<^CS#F"3`^V]_&HIF=1U^QZ!P]MUW^B(9BO0L@'F(O7 MND(4"ILR5/09=MQ>W+FD"Y>]VV#9^^T]K^OE-2:IFZ*U@Y*3/:];YK5F86,6 M4=.:+/)?L-XU4J>R"(4&JVQ$5?UH1B>\?$]3H6AM%);Z1R,,XTQ25KH8$YU9 MOFA MT(&>(L$Z#4?062-?$B5EA\@@)WS`7L(`)DZHCI)U0Z#%A##,<.QD"AFT<1CG M<6;C(C\43ECY9GS8P[SLN%;"_"$@F/3JS1^P[);C3[#H#):U^<-^B7NWJ4L5 M3%AI&YK6>V#"5EQ6-4JX`]6`-0K+GL!D9E@&ZHE@8V9_NHH9K&FQ1UC2;X;^ M$2?%-#$Y3S\APT#,Y5S$\=U)I8&NI,BF94DK5A5=+E)Z,P;I6+CD'5^ M>_A#N+F]//XGK6A*/PV.#F].3X3CRS^N3B]N#F_/+R\HX>\2N[=[_C=B_'`H M6G;TAA;C`^4Y9O5E;FA9)P3^IJJ21N8KKDSZNJI2B)'D,AZZBH9A+!6&0P.1 MJ[^#)B6N(V:/QV`A'=:]'LL!^$%(J[:EAU&I_!(K(5@Y9NL:.J09%AQ94E*6($ M"Q>+^J$EE)[6UHP[\NV`UDDZ@35F3.D&6.&ZH8Q8Y:LW4^(EDK__M+V%'=5O M."-W`?WC]0))A5$M+!15*(K/OO!):5X2(Z93:10.-$5*"V'EY1#+'[)J4PW) M(<4DED6AE\,2=A^%9T`7>2&[RK\]TX_5]"*UD_4B=_0>ZP>BSH!J>3#F\8-# MIL)E[&I2?"ZG4]"@0-`D5M"-Z9X?E>_!2CICK-M$&QA3<<;!4'*$"]\;_-<" MO-VI`S`HV6%L*O<84@Z.)RA(1G[#!__9@ZV"ZS\W6!QD2Q;L4R&0'>991_S\ M'HSO=V<]#6$I0UG]B<9_37R08.R$I1*_; MQVA[)`EKJ;P+A*[02]H5S[O*I3,LQ2Z<@"?8&3Y%@D-/(#O)K=:+HYS^FCGL M/*CH\*.`>46K4L$Q;[=J,/P^%/YEOWA$^-U^M'EC4_8YM;^?43='**$QU4HN MZ.V57,CM5`XYE2V3.]Q(3%@3Z>'M9=BS/61YDM9*OQWQIP+].I]Q/^2.W&V$ MN=+'MOP0^8NL?\&#E8Z:B?8IL3KTHJ8UHR-);+E5XHB3_>^Y06FY1:#-R56G M>8LVOB7#KN^688W:+0WM%F]X8"/BU*ZI7IVQW)Y[OP-C?=P%3O?&NC,T?WO& MVMQMR_7FC37O_-Z`L5Z=J3+O#YO>0/]:9^[TR].MPQPYJS>^;[,_5F M6Z:^ER]&ST@?L4DA12)N5)B?24*D29KI1,.7MR88;4)XH,JJ:&A&TG4O[D0^ MB#J14Q3H&X.E7ILTTCKB8VY(:6A:;R:H>&.$K>V&OF`OY@\@#_^.I`N[AF.X M+$4&J,^BW6&Y]A:AL#[>?46@KA`'Z2X'AM,X7+:C.J+#8^`MBRO/"`)%)"L, M(!R.3-77V M`XS:'VEIU#Z#`_\@H#GZR`2#['8YDH,:Q57?LL\TSX:F\BQ"?$C71"5Z1)%$TQH)I3O7TW2D>`%E M:S=;1)E!#:,DI5&LMD,KDZZT+#)G4>_6+0F@H)2C/)MQNG&:886Y2BPSB76O M3O(R4$4",.3WK+?P,FDT2Y04E0X',JZH5FG2,&)DR2/D2$,IHPYCO52&LK1$ MCU3BTISAQI)\E[.)KYG5O+*#^M4<6:?/J*(4? M=P&P/UB75TS@_Y_C M[9PLO7HU9.]BNVE<;\%6L5>$Y<<$O,TQ&L+-O?,73NR/R9$"^' M<[S[BO]^!,-.7)!5X?F!8*\!MFE=SR^``\REF3Z8@PIN'W6P-]GLR+.=#WTMHP;)%%D3]JP"406/LGPWR(R`:QVXV#!5]R5U/R./)M[A__/[ M%?B/(="$X.$);..\>:%N9'CVNK[).B=J+9N2_9NIZZ(Z&J6X8'KV(N-9;)[O MBC3I`L;96(TM=.AS$?U?-[0?PCY%"!EG?`I!-)>^*!8VF?FP0NI M]SYBYPK,5XY!L&*=3[FPG.<, MP&V@I&='CG6TPL=6)5FS"[U:#F+!/_-#VXVL'1X4XA%-@YGU%0P25[;]FASZ-7?SGH%6XB/\F?EY#?_CYRW4Q&6H;X M0O2_&C4%-R]@!"?40N8]F*RI/D0,HSI.Y][8#V91=;`<7O#^^`$/,MB*!`,O M>8)L%P.&4KB$28?$!K1@N"&^B>93./5(L/HCT7VC7@[D-ON&BV:3"^,O:B5DQGR!,.\ MC1ORD"P1J)3Q2TN7D>1@RZ;/'L)FV!6TR(_(>IF%KN+R>><%F2.T1_(#"VAM MZ4?"WL]A#_V\.?D@3,#I`=*$N*[_IBDC799'J9.;@\`-7LZ`5[8`/S`D53'5 MFL!+UD`R!XJR]>P'LFJIAEG7[`&DRD/\P4@S-<6JC_A(\X3XRD`9;9B];IJ* MM"7X:ZSN.J>[HUO_"G:3P7\3.V#/ESMDWZ0'MH].?XB M=%]6;BC;QBH@8*KQ&K`(H8X%HM4I!ZV7ASF<_,\BG+,:CGE:[TE8YMZJ78=T MC:X9+>A:X>ZK=G-?AUH<^QX5$'IIRVHRL,?H=4/B%/V*ZCIW&#-+[%[*M]M%`[[)!( M)5(X(>$X<&9)G]&6A?/M=3WJ9]2%P)$=709>E;T,W&?V]#/J_HQ*J%`G8Z_6 M%XJ)]'`BN,0.:9(JK;U5(4"KC3"0"N3H>M\M61-US1)-:W7EX$ZPH.?GEOQ4 M14O!(HB\Y\T]/SO)3\4255,'_;3:X6=-RU!'.D*DG[!^XYRFEI+_73@S6H-I MCS;X;9[#6Z(^TD35:#_TJPLCM!5=9VDEC'07"+0G))9U43+!>!J\_36[Z;2W M;2^_VQCFA;?_X4LX)X\M;I?W2\X44;5449/:ORONP@CMJ#*Z/[VU;#:\339E MD.*:KM[?E6OY)WF@M30X2="Z(>HZ;UYH%RBT+S3&9")5U-6^AUMSQLL4#>Q#834IQ_OKKW[W M_0DM?-Y[I+U'VO,H/4>0Z<'V/A[5]"SJFEWOX*'M^D\T!/-5"/D`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`I_?2\1;;^KWSM2KPQTSK#F[9[X_4V^V9>I; MR65ZSVZSMB-;VH41.LKW?1NA0-57!\MM&0&WW(K^7Q05,CD$TV'?DXO%XQT) M+JM@V@$Q:>PQYB0WP0)F3L/-IN^(\/YQ=G'WY3 M),4T-%5+R]1S8M+`1.3,1)1M)V(JBBDK1I?F`4Q0N1DBCS1-L32E2Q.1!\B' MA"'*0!EMPQ!=D[7&!>O5>T=VZ(QKTP_9&JFJJ6]F1S$>M4^B4=UH:0[-ZD5K MC&A0)[:;PVG4J>F*!/2%2)/X9?_GS,>+("#>^.46=I>A/<:=YG?;\?"E(S*%9^K2&Q6\WE&*+0?XFC'?0IM^ MA+,@'X4N]&'!KRT"#+8/5!=KQ:M'`D!6]"XAOH5R;F!YUU;-_ MG?Z:@7Z1(^*1J3.O0SE4V=#,44:75\"J@%(-4K\]-&X);X$`6XANC1)0F[RA M9..8QP##\19XVL>._7PODO@$*Q*>_IH'MA_`[LX.7LZQG.Z%[R%V@>^Z\.HY MWFV0L!:9-35]-))&RRQK!-\=DX;7_QHL.V!OEC3\B@Y^GZ:\!]+PKY4CS=04 MZSV0AM?5'2S[NBV2!MV+$"&1\-*#0>#1A1,^8&>'R^D)N:O%F"J6E#T8V`BS M%B1K<`G*P.6W&=H.B,.KO3OB8&DO@]XP(M!++U.!XW(:U6VJ0:9EV30,RS*C MV\R5L,IC5$&`N8'Q'W$T/OT*'FT96E=V:)/[ZM1ZUW,BIZK:R,I<114`*HE+ M9<^O-E3X#PTLT]0T4VF"+/RNC:EK:D,2;#4C4E80CZ:+MGI!XG7)*3HK2H?F@,@M=YHR0KDK#;%$T(^*PEYEDOQ&T5)U MO1I9.45H9$H;^$AS8._LD$PP6@=LG5VS'RS+AJ%)\;37@JN&6-4#6%Z`_"(W MTG7#4IJG!+=@ROK('+7!H6HW!'_8GGU/'>.ZUES+U`TM/A7/#\\)F=?B*8HN M);I9!3*W&"J2J4BJ7,>D>05-E<',6_60F\\2FANI':^S>+UU[H'_M\`G3@CL MNT#$S_S@'MQ!CY2^)MBT]2H%MX;M?1FXW#*'.4:I*[,1Y,I8)Q)>V4ZY!!". MB*K54.H,7%L)91OJ;H;"`@@:)==Z$+70:BV(.@AU;(^T91-35+M3J!/+_[)9F:8=9$ M^0LRQ_=@4_;D3,CDZ.4GN$'GWIGCV1ZV\#@8JO@O4*IX@OX&4#DQ;!^`%6M
!599FP$N4Y4:'LD;UP+5]:[#QNAUH)FS9JT M+5S^U=XT1T8E\JQP#\Z])]B\U.X-#F1)EQ15WNB>%,"O%W-N=U"6E2W\P:;Q MY@]?5"1S))EF%;5M"DW\M-G13MI0JB*[0 MZR0NMV9+KBB&HLC:1KM2`+]>S/E/@@Q9SIX$[0AQ?E.NFJHDC3;O[;?`?/F0 MZ!S#M/P%'B(Q)QS#2<9CL'V3'XY]Y[BU"8XL:;*13T$K@4ES\^$V,)8FJVIG MYU/B`$DUM1;X*AR6+.4(:8:FZ=M(:@JX+F3KN4TK`YJ?GY@/+5>DTPF9DB#`Q:6] MXAT;8-:`8BUWT+Q0JQ?UV)(PJY(3+^P'V_.<^C)4!YMS-',P*R/80,+J)IC\ M:E>=*)FP@LOITJI;CP_/DJVW!%D#AO4PCA-J"4=;*T.76#WCNGKYX+):3D,E M"=VSU!(4@RJ/4`T&<6M@_&RCHQ/JF5(#.7'F"RS=ZC6?Y5<9 M-J]?J:JRFAX7;0>W+F3KB&59F3V4V5/`\'GA69W[1<^NZF99>:"53WY+`.5/DI)TTY2-6)TW@>1#\-R+W8[4%:GE M0%A3#5W9&NDB-)J92.,LWQ(1_LC3^BB:'!CB-?LUF2S&%=B^R8IM!L*[NIEY M.Y4'P`V>GQ'Z%N"C3)7DHA5O7\D$_,8;$CPYX[H.3TT]DQ:S&E@EK/A3H`S3 MU!K&JD2:U,A0DV2!2FC55]EIK:6I`+JJD2L/FI\O.M6G=5*\J;Q3<<6YJ+$/ MO%_["8/^\G^4P/(2M^=;! M?Y:B:5J<.%8\>#7X_S\WES$=@_9$"()B[VN:TWB=$*>P&'8&B-5&9EI&,)Z MC))T=-^?/#NN6Y8ULDS]GDQ^>S1@"4#;\&!C78DMP/"1=>,,68KBXFZ.!"\M MXJ:A8KV*.#0JSV6IIZLBEKDI&O!I\ M;J;(FJY99G);U0A.G$JB6HJ9,F@+C`J.*2L>0*XYCUD#K`I22PZ^Q7=6N"U2 M1[:+D>%'Y-[QO)I*KYBRFL%D&0(W>%Y"6)D]Y5K@U(V-GK@`B4)!5"6$4LL) M#8IL:F97`UN)T^'B?A'.51D?8FU::@FOR-)G`[BM4/OA>_>W)'BLA6C&2%E! MM"*0KZY-VJB!N*G\'7]%PR*17NO\9;3[ALSG;C/W*MM!J3J78UB>[M%*K3S7 M;N:(K1Q8;JNTO:C<@%7*`^"$78T6Q:#7W^@?!@$2$$EV])(^ M$H7('S[;P23J[9UIR\KZM:YS1^B9(WOQ$4_LJK5K92_BJ@=X:Y0Y*BGR!)% MCGN*+%'DI*<(4N3XP2'3).?B@E80S]UV)"E MVX9^U/L\H'R^C;NX-ZED9KQ%UC`O!6G;UG=_I(]G0XAN6_/")M22"712Y^@OS'?D84"GGN1WW?F M!^7J9J_P1'5-2;#E@%\GWNOE<]5I@24IZF[Q7B^WJW9.DFF-=DWO=0*]ZN!* M4U2K(MY+FQ.Z*5D:JY1]7;7+DH>C&.4M0->!ZD93NV9#:+:+ZD:KNYJJEM0V M53=8X-7'%'()5-,ZF&E1TEMPX$)[G+G6I(7E,E^'S,:GK]022:#K:K:01T64 M"A?#<^^5%F^).COOA:W<>(%MEGC/>S7+-)?6R0)@E>$+"S=+2^"9]:)E">^JM]4NX9+&6,+5TV MWP+*1R['NO/;W]WYMYD0SE]<\H\/4WCIJV#-YL*M\PB+[05Y%J[]1]L3V1>B M<`-H3;\)CW9P[WA?!>G#W^_GWW",._R@#O]N/\Z^_4TVI&_II\.;F]-;X?KT M]OSZ](_3BUOA\NC'^??#V_/+BQM\]P48(S#P4[DS/H3P5@HA"%[@E1$H;M3?!KB@B-H(M^$.G#N+&SO1F*.FF:,J&X'B"C6\*01*!(/BI5(CP?3A#_)Z(^X)_ MN72_GN(Z\P-\DF(2X6K?`1#?P['PC;%K/[)\?X1-O"A_OG]:KB_[+WTA#_L8/P@J+(HH!G(L\#@6?G8E@ MT,G="T4%2!7@TW-?L(4S.WCT%W/Z.*YDSMB9,>H>W@>$,?#YP0&@LZ@"G##U M@R*QL@4/^/[L!W\A0YTH[T;`HW;\8@JJ+RCR4-$_4BP`NJ8,]8\BE1E!$0UE M!$,&)(>]BY&8^$CH3^T`>`HSMN?L:Y!U<#E"-C(2(EP$4WM,!!@:_\3>2[&\ MW]A`.^=^05Q$G\D/1>,3_AJQ3C._99ZC0:#Q+]:WST/A-C_0#X8;HXX#N/IC M2GV8S_^SGVS7!LXLO#F(.1A#&Y@*SRQ8A"F3W0>8CN<+8Q811]&!7Z.<3P8N MY6V4D7]@22*L.)L4C6D6/!_18KK`<@O"S%W<4VX@^(Q>,?[-@5\4BV?BN@)P M%4U"(M7IS-/O*`F&`@HWRG0LWW?V^*_[`"8_&8Q]UP^^(I'FA`KQX1R$^"46 M834GPC&UC6]A*D`.8]1&7)A,/`--'=H^&29/#03SX!)*P%(431AE>&P'P0L2 MY`G7MX29WMA=H*@ST@$Q[$=D);P5XY(U+VL8P;@(W\%/ZYY++2%#.J[KO],*4AK](2+1WC(^3>N!)1YN&-_G`5@L?"90J&C"*U5*S2HTYP`?]W= M>L(F.@9E#6GE#FI.&-0L;E?"W@\\D:E"(:)3A1;"(ACN85X,ZVB!G%`X.M M`T9X__B@?&@.R+J!UXQ"/P9<_/PFO+;C?SL^/CT].UO'ZDA^K-'')8LPBA'< MS.8H@E,46&AV.J78\^'D=2S3'^L@?3+8MK,Y*(>MM1K;S3"9FU"63,T+4NH0 MK,!E:3%1DM5D\]RSU6H3Q^E3O'OYS$F4\@+#*UBEF9WLO[:<6A?,1`7^)GD0 ML7/W]C@:`=&E[*>.,+W_9*6H*Z*NR[2;W[>AJ[_%U4UE[?Z_W]SIQMKB,F?I*##G<0%H"0DB
RA M?D6"J0V*G0+[:1"3B;^X04-D4)4D65:,&,G=@%]*63`JI/@M1 M$95>3!L4TU(GZ#L1T0X9SJR08BD=`6OI]&+:I#4UQ)&R$VOZA=X_XU>ORL>O M"@9\%?TX?B"3A4NB"LR%96MN$SC"MX4._NX M@C?'TBY[?'U<0>_O=<#?Z]#U6$6"]3=A?5Q!'U>PYV+:QQ7T<05[(*;=B"LH M'RBP'&IP.IV2\?QR>OIK3)W$:RPAZQW;X4,=Y<0&JC52,^7$5D.KAE>%WLRE M`'+W8AYHLH6U`;^0M./M-E['.*D[!)@ M,=V]^]2CV`)TKI&I9?+QW^_(@`O&LF6"(W7S$`B9D6;F-QJ-1A+^\OO3PDU=J-50X2Y@4?9[++VS:E;3K?7JR$>8>9A/V#DLL:"VN]__^M?$/Q\ M^5N]CFXH\;T+=!VX]1Z;!I_1`"_(!;HEC(0X"L+/Z-_87\$G__JCQR+XS(WH M`X%/U[U>H$[C_![5ZPIM.L$J=$G2()GZP??6>:?=[GS_T0F],_0T#=&;5NMM M`]Y\1M<(#`DXQ=/G%[6YE&TO&@V'Q\?&X^=1A#.FF>M5KOYQUW?<>=D@>N4 M"8.ZI+;E$JUD\;4_??K4C/^[)3V@?+H/_6T?G>96G*1E^"_-H=^1A-,+'HO7 M#UP! MKO!,@GG##19-\?\F8+1:$!99S+-91*-G`5BXB.4%'>(&YR&97M8$>UU@+QQ$ M]/J;"F_TO`07YW2Q],$FS>,%O<*^L*LS)R3B19)E$I],E&[`>.!3#T:#M]?3 M"(=@CCF)J(O](AG+M7(RX<4@)`(U/IP.ER*B`%J%!LWGJL2RNUUV,9_?^,%C MH9S*#9Q,Y`'$M)#`$("N(\I6`L8C\(`>HDH*90QA^5D M8EFB9Z?8(_X]0JB,4"W6!+&E8)F MJ49.)OJ8^&)(0&B)GB,6\9W.*R'@A27F'AG]"><;3B%PC$+"P:WB M/B;XWB\>+(6,58YD-1$+&2L8U20U.M4D5>6O=(S7#\:GFO#'M%6ERC*JMS`*SN(HOA'-?:Z\]FF\P$.14+R0$XRO\D:K7R^*ZM-V7;R M%(!LWEWYL?Y]^'N/@SQ%A'G$V[8CE'CYP@T^%LW`"KN-ZFC+L?L6,P^MV=$> M?Y629R_.$E'/0+XD=8?WW>'`&?9[U];$OD975M\:=&WD?+7MB8/>?&-XY5%` MZ.UV#;R5V0_=/:[?B/%;HH"#T27M;:K=:V&QRZ>WYS6/[8 M4#3Y:K'VT3J@OMCR3\-@(;7UQJY!:35V`8'^:^B1T-D\`LFU`FBY;K`">Y."=A.W0TOM4:L;M MZ#1NEEK5V_,?`6517,`F/!H^,I@F8$S&ZSJ);7,YU.S\3IN=%=0U+M+`&G:) MJ6<_B<2-Y(<8":T:+.?:8,E5T3A`8G=9ZR2!88]"S?COM1D_0QWC3)YK[7*& MKCCAR8SNF1"89N,=/Q@$S,V-,Q):(W*8`A\_U*WZ63:CF'.S\OUNP*,[$LT# M[QM;AK!&8S)SJ_,;D>ED0E#6!L8-D#[%]]2G0O+\63B+T("ER@@_B[0=4-BD MF\H*E6I!\E!HHU28_I\'NFDP)2.CUF!LLR`0_D62)OJ-V(8[EF]&< M.15@>JQ9C,,WWHN:!SY8DXNZ;_0L03"+4&?%/E@L`A8+E5NJXT#D]AL M#LF<,$X?R#IP]0/.!R0:3B&"R1<;Y5K1'+@5L3S.-L9A/!9[[HQX-@X993.^ MHQ=,4=2EL@E9A5'S]H$:DNH6,`Z\G4QA>RI$928N9C-GY9*KURZ,.51*L.E+ M^955S$HI_*SR%4O+X?7(\I5/F>,I>6V^K/593<$0_4>#=H0+7 M]L`!Z?=4<2;P$.D(J2)-`%V1V^V7M5O5L2QY3Y]6'`C:=Y:3ZF-<4C0*@RGA/%YGY4200S+-V:J*^66Z&0?" M^EZMV"&TO`5EE$?K([WY8:>02_/!%Q6(%#4W#C%ID5ELI)'B*:,$O^83-"HH MEK:&<7CV%DN\N;TWS;EJF$*QD$L-NP\ZL5/4W#C$-NL+-OM9/I*='\FBU)P" MYTB_GT!(`#Q$HZX7C@&)"H%(T>@<[HD8-P#+YMHSH/%ST7I%ID%(=O:;[">8 MFL`M*,/A;@!,P]V,@U^=J9:&BRAXU.W,F]GLQIGIS&Q>?$ETV8_<* M,IVIM#XLI=:\>%2$5JJF>8$J;_]!OBU3R*5[/E'3:A>Y;&B-P^L&X@*=L?6A M&W?W!N0MIDS(OHX=U757`N8E['H7`-7F<&\`,)?=74,LT8((998)6G MH@JLFJOO+T2UA'5^`6CW+Q`JPYIFTUS1/S6DV5;Y!>!4N9U1>NSF-Z9YIZ"J MT:QBP>IW-44:/F20IL\@G6>$0V*;$E"VP:/`J'EWX&7(J5OFM5"RW!\KRN-S MI\/I`,\Q8S3W^FTQF^8]@%,@5&P5X\*J<1MT'\T$^-??NCNX&Z)4<"WD4D/U MDYFH*MK$."Q/L(LDK1`8"91J$58[+%DZ]M@#X2\I664VH/,P%'Z.*X^3()[Q M0I)>\LO.B*LPFEG*RL%P[RB5LF5.N8,@_1JLG70D$:1@`[:(RC.,5>#5('1S%BDBJFR97TXO,9H['MV(-)?,NOVIN* M>7NYB:P?TK*>-="PUT?6X!K=6@Z(*^XD3GJV4ZVPQ8^7243^F!:YTT"6X]@3 M-+8GO;$X"8.&5_W>[?HF9;5REWO.3*+#I[0.[QJH:XUZ$ZN/G,FP^\\8@/4[ M<)WXR,_=R!XXK^`WA0^CV6K1;J6U.&\`!OWX5-+(&D_^BR9C"V3NO@(0TB?5 M)-*VT]*B]^#KDZ_V&/4&-\/QW2O8MOBI-8FX9ZI1!+U9-U'QQ>?BI]DDHG>4 M@\HKR:[\?)M$A7?Y0<9.1YE74N2H9]TD2IVK1YWZ8=31YV?I)[,D"AW,M#F. MMFE$FZ=)E3B8@@M=[754.>ZI.8E:!]-T26?3IZ3Z9\N6:;/%[\$I?RX9/_`5!+`P04````"`!#=^]"4VJ:F%@)```L M80``%0`<`&5F;&\M,C`Q,S`U,S%?9&5F+GAM;%54"0`#/4;D43U&Y%%U>`L` M`00E#@``!#D!``#M7%MWVD@2?M]SYC]HF9?D05Q-,B'QSA$7.YS!P"`\F7WB M-%(#?2(DIKMEX_GU6RV0(D!7+($F&S_8LE35_=57U;L*4$(6_2C]@0P;[OS^9]_D<$_CY`G#W5VO M+:E1;LXE64[0IFK95,->@WAA6+-JLU&K-69_-:A>E[8+*KVI5M^6X>*CU$4< MI.K56J-2?5^I-:>U1JO>;#7>)^R-(VXSK[?J]I?J[F>G_LD@YM>6^#5'#$M` MI,E:6T9N2RO.-ZU*Y?GYN?S<*%MT6:E7J[7*GP\#55OA-9*)*0C5<,G5$JT$ MZ=4^?/A0<9ZZHB>2VSDUW#X:%1>.US(\U;FGX!=N5G8/_:(DHFD?:$9:S+%D M8&F(.Z$3BT@*E1#_R:Z8+&[)M;K07<::^QR153[YF<\!?A6[IV\((-3H,KBA>W):$NBS`1L21Z M_3F)+G_9P&A@9+TQ@)/*^4#;R!"\JBN,.8M#%BB<&92.93++(#H,'/V@IS&B M0,<*8Z/%:",F'_!6+*'16KDPZ^^R@]CJSK">8W$F M;B`SR$.8_BB&(0!=8&628C,%8QN^A$&\*1H7)+^PI\.'_;,!N#Z]8;;+)$DV:J1C*# M/L&&&!(PM?"7*470C9:(W#B][*(2)CR:8NT)D\]PO6$$)HXQQ0S"RNECBN9& M_&")5#&*N8PZC&1Z,S&=*D^KF.09'%W-$C'.BXTCS M`N&1$&OB!BX<(`GAG]789=>S?>=#1,6&Y`EGLKZ%-9K[>I?6FK3M1!F`J.;: M$"3L!Q)R"G0/H^+XUW3PK:`)JMES+.L$!@!S5L)]1WZ2O%:(R2L@6MG+5`(; MR!^WUYFL6VM$4H(^U;X`8J8W7(%L@Y\=E*[Z(6:X34PBIH\!_'N`&V\Y-G6LN\A%@Z_/V\!MT4RU6JU) MLN1J^"^1J4L[=>E`/T?@P:D9#VD=X'D'=[CNC(;J:-#O*M->5VHK`V78Z4GJ MYUYOJDIO'DUDZP3FY[>Y0DZ9J?%L::2QY:"M?.V)2>9X^&].\7=[0Q7`'UBB M3N'/0V\(5HSNI-&X-U&F?1"XBG^BDSZ>:-)3P0+')[GBCLH2>5#?'T.MEZ51?R`IPZYT MKZB`5@30M-_+E^/XI)&'^)=CQ(VRI*AJ;RI->M/^1$2'-&H/^O>[J,\WTE,E MCSP3/AR;<%.&8![WI\H`0GS4^.,@H0:4:L>&]$L M@P<&SC@=*Y/I?Z7I1`'(G?S=$)I\\L#6CL%*[R#.IY][$ZD_O!M-'O)G-CX/ MY:&M)YT_I#>[)O*=S^/34Q[R1N+IY#+0$^>K/`MNHJ>7WO'\38U MD\\W\NE\<[4@.\ZS>/:7][YFUL@";'T/>O! M1B9(L%(`W([_XS#OA8[Q?@L2A;K(]T>TA.?@W;FPI<'N"\*J9SB]P=D2+\6% M"VM!K74TDWO6K'#L?EX!0DFRJ([I;:E6_88"8@[KMR5.[0!C+^B?$DOLER.]3#UT MFJD+\$(Z[^`E`QC-\ M(I=#N.=$<##T4'XS)OC1W%#8]NJGV9@CAD\%9S=7H#C9%BH$;!BI&4\,;N\# M.$K@E67`:8CQ.%X/A:_";31K`?0&8+[0O#`VT*ZJ`:-KXU];CM@]D2LVL<%P M0[/Q8K-:"#:T!U"MH3^@5=$,T)G5/=QL0D\0!E& MW$VVQ*GVG%O\6['L^'"_?UQLX@Y0AA'7O.IAX]ZR]&=BA/'L/BXVSP4:'B"S"6.R&CGTE-1L^$YTEJT3/HK3#TU M-#*1FTM/5\C6YQDL/_]Q`O6BUPP=*B4S%GPI>H]:1 MY[Q@Q1E[H22HK_-V4I>TKU@>N;Q/VE>HJ/BZ[R3UREYP%K3`?']>\5L;NM3F MYY5N4J_L!6=!4^GWYQ6_M:&+RG5WX9T5P>Y'W,WE:+$``VFD-R,TKE.^O(Q; MX\P.S>,7\92E4"JL%3NX]LLWD3%Z<;[:](RHOJ.)C6SNO%T);![:46,\ZWYF M[PI;"L_'UJPKZ86+GR^8+%<A**5G;SXXPL6`0)7J'H=0;C M(?XJ>"GJ%8XI;"$H:^?E4Y[),),&VWG-%LM_XDQ:L,95TM81@^4X$1:!.O/T M?+"PKY@KHG'WZC-E8[]KB M<^QC3(FE.^]1=UXP$57&B-(KL#>38;]0GN$.8S9&1.^;#JQ=JGX'+BSE$ZY1 M8-+C4+\B2["_+WZ)U]+#G?\!4$L#!!0````(`$-W[T)I,;E+)BP``*E'`@`5 M`!P`969L;RTR,#$S,#4S,5]L86(N>&UL550)``,]1N11/4;D475X"P`!!"4. M```$.0$``-U]^W/;.);N[[=J_P?F4Y/[Y0LRXZV'4DK*)'X<^O3M^`WZ/KG&(8R^-XI_09R_8D5_^ MZQ_C,"6_K5+_$9-?L[>^1^=O?KA%Q\<&92ZB7;S"98%X$T2_G?QP?GIZ_MN_ MSN/U&7K:Q.CURGYV]/_O+V](?EZ?G[LQ_>G__%\&VI ME^Z2\FTG3W\]R?Z7J?\M\,/?W]/_W'H)1J0AP^3]4^+__.H^3;?OW[[]^O7K MFZ_G;Z+X[NW9R$HXE_L,VH*#8;_OW8*"M7>FL;[`S'?K0> MA?NA;FL[@D^^G3A]007J^M:KL(Q2+]@+?%W3.NP)WJ_%*SW[+4W&`+Q?2]F8 MCCMT<&+U'5W=3'^;Q=$C#LE_MSA.?9Q\Q`^WN%1EN']^I91\VT9#=09Q`=MW[(I"0[2I/B%D>7XY#0?(/^4__S;U`\&X?K:2RYQ0"9-\?,P>GCPTP<< MI@EY,(S"E,ZGDL&3G[3:8+\B;!#L)96CS-M'WSDE7P"ZS552!"+3<40*044I MJ%8,>U@6A'ZE1?WW2_DLZ=(^A5OC3DTN:ZU;T\$M.S:9H',>F:!K$Z80/V#W MIJ&#G@3.3*\Q.$0S&QD7QH!%NZ$H7*31ZG*%#EF; M&YD<8H(P^$'W5#`=I4;_VODI'?RV4]+HV*2<$?PZY90* M8"AG@K)-N4H'4:7C<8ARM9ZF,],M?=VI?#;3$K`VF1$"*^O/M-U+V>.NI:YSICGCHQY MKC3F.3QCGIL8\[Q78[[3&?.=(V.^4QKS'3QCOC,QYKN>C'GE^3$[PY]N!DF" MT\&*K%=BO)9;5Z=AS=QFT$O[J\5A$,((8YLA5"GSPT#1!C$]5"C"F"Y>[!(_ MQ$G"4"5LF:*8(TJE;4X,-9#KLT&)J'-&F>%KLZF01C7Q?F=Z$^_>"T.?$5=Q M0B(4L];9*$"6/8Q`QCD)-,#:UL\ELUZDKX.02_Q(**@QMT#(FK&E`$M3!KH_[,EGGC#$$V*:/2+QO!PD_Q6MV6*)T MC>"E+)Z,RR#63L?;(LX9H,;%GY)3091)]F1J=LR:K64'DB*PX0YV+-?D\$NO8]B_W_Q^E.X MQG&MGC-2K^3B>?2$XY6?X%GLK_"<5%5U^M#+FZP>L??75(V#^<._QOEWTG_= MN&^-EGE,KWBL4?U=1RA[&ZI>AW;T?:CQ=;)7'J';9U2\%;'7(O;>?@?F6LTO MC'KK"Y>]]86^M[X`VEM?F/?6%_W;>FADZZ%+6P_UMAX"M?70W-;#_FU]:63K M2Y>VOM3;^A*HK2_-;7T)8Q8VO/?Q9KJEUU+)*G"ZV9"A)E:[J:HTK#JLZJ$W M7%?EXLYY9(Z1V_RA&JA40;D.8K?N8%!LL%KM'G8!O:$V3>]Q3"=%,;XG\R+_ M$8_#5?2`U8Z'YOI6G1"[5JOAD&BJ#(::71%SCHJ5/F(%H$8)Z"9*^CMX(-^$ MG]807.YB\K&,GK9!%&<+@=2[R_&KSB;V*R88`L&%<[&DC">!B7:5@?QM70N6%<+.ZDN48KCAX1Z>GCHP0L)\>AN/2+MF^P"-O)[=S%F/\)@Y!RS[V;F MQ>GS,O;"A,8XB>AN2OV)8M>N2P$V^=J]8G7ZFFN#87-GR&URYV*(R?6[@W49 MD1Z;?`.#<#T*4S]]IL%KX@?67P]N$^;.+!P\C/3L#>4=JE$-W09*SDG5%2DW M-.>JB.BB3!G5M`_9]R5X]>8N>GR[QG[6[9$_VKT=^>FW#,49C22$FM M6LO%;%!*!Y(R2";CG#`:8-QI=D:)2I8%KG)'BR&F=RB",1G'GW[!S]+*<7)V MB2&!V61&2P@0-<3()-S(A1&31D3J!%4J_G8%A=$H`H*U)^!L+P` MD'2PH#(NK5Q&(*/A]Q1U:B"'0," M9$W!7`7>G:!>K>>VV""$5;"@\1"$]46(N,W'0@91(1>V'N[BF&+TDY47_!-[ ML;PSD(O:8H`.;$$&F1P(7FC`<3LPF3C*Y!%5<-HY9).5+S@(?@FCK^$">TD4 MXO4X27;?P[546%+LJ4_^Z. M5)^C8!>F7OQ\Y03LDD@"LTF>EA`@THB1J6DD,V,38/R3AZ M%\7R'9"6E%WN""$V*=,0`<04$2[)S@<3186L.T+,=K>!O[H*(J^]&2^1L4L& M`;PF%6H"@(C`HY+0(!-$3-+A&%,%[,L[E.54('V7O%M4*ED>;PPJT!IU M%!J`B&0`4[:U6@NN6/J[U[1=[L%E"[MLV^>*_"::SBAD;>_%2>&V]^,X01!, MTJ&3[LOEZ^]\>XZIN&<-W0TPXTQ-T@UC.*ABOI1B`-G2QJ;C"MNK.3A3#A#0 M=;JY\D,O7/GD"XCR$!QB)X1NJD["NQI41ACE5:'GG'M[@)7&?*6^6:4R*K31 MKX4^E-"O+/J#AH9M(:M^U4*`#>?IA@08$@EA<2<1B\5HN8!!A:&7W-/\"N0? M&J[XT0M8?.-TZ,7Q,YFML>!2DLH:ZEIU).U2G89+J8DB&)IU08U.$VP!.#*\,0`KN=#`5%)K+O M?T9^F+)4F#A)IU]#'-/,/^R>D`B\4MR:W0U`EQQ0R,+@@QY@FQM,`_FY"HJ8 M#DNT%%$M&./,+,9;SU^/GF@8"2R-D<6)=SZD"(4=,XD$W1\FCDF"V3M MS@B?S>0E=6M(6`U:ST-K1*>O'H/A`8^)BW,,IZO(<&KFH$T9^^MBU2RS+F"5 M`FDMQ:N^V21,8#?6T2IWP_+Z#%)9)ARLDK]=[8)@&"7I1YS>1^LB@9AHH.R@ M;"\$>M<*5>'1336=]RE[P>6ZF_$-&DPNT?5@@6;SZ6PT7XY'BR.T(86@%2D% M/;!BCM`.5`ZY6D2\&D^'TV6 MJ$8V&)PJ]J1GWC/=CR8?4+Z'R5=1LQ%N5(*+8X<.51.=0ABH@^%E=\S2,XIM M5@3;H/3R;>V@*@4(>^E$8HY3/\[<$6X#_XX%-E#-3<3RUB=T*MC<'$\D#(=U M&H093-9&.(S+)X4MXQ2N`Z:5,4'*)GJ83-G,;0IRYR7I=_9:7F2J($5&S(6:B M!X:!'(-)#=99;-.E]X3+`W'AER=IH^[%V*3IOI6L4[9K&6#H MNR=P0;105@SR63DHI07!X'"M&OI!Q-F@K!F"P<[IE),Y<).XSCO!4/9^N^WV M?@/[NYUW=.'NX-:N"BJ]Q3DQJX[A$I`-'_"6#!BR2(#QGMU;GW8[68Z)*L70 M>W1Z-BJ$K8UO?G\Z-W)S^P9Z=_.7KWE[\>_7#^8[-LY*7HH_>, MSD^/$*4<$Q[L[G9)6OQV=D2FC3Z94.3F MD,V;9=)65RAJR(U%B5@4S#>BQLK11@N3-$5>R80:->!!RN[H5;E4V#>5O3;K2632,X0#:-0\6!3ST_ MQ.N1%X=D)$CJ^1FR-`N2AC)1M!OWW;0BS7CO.BTPS#2&RL=WSQ01SC71:Z_& MSS553K]'ZRR#!DUF@&M9-!(X633XB;GQ#-[UDLAL*01K*2W%)UY1)S7Q[Q!F M"C!XHW/8V=//!Y:+U3ZN5;#X9HA6NY_#%B5=V?@M;)"<6;77(XYOHP1WZR$X MK,(DB[D*&@'J)&;%XILAG'GQ-&:Q(]9L63_#,0N7)&D(4V7+=]4Z5*AU>R1T99160D["M`91\$IB& MI*OTX+(NVT#LT!B%@FNV-8'KF)9)@V99`Z(APS(=N.R2QY@TUG+-,TF424,5 MT(S3QYF4T*ZG$),'.1?K.-,STG1T>M9ECF>@!H:+YEBY8[=:P%.@4SLNFJMV M7J?4<$0]DQF=0APBU0SG,.)Y6VR2\-Y#JU)*)@6*7& MQZ4XR7QKJVB[T.+J3K>8'FB&=WG0*UV(786\U4@=.MB-:!TR83"DTB'D\A;\ M8S::+%Y^`T82:.BC%WIWC*]76!RULBUA+620&%H9%ZCYV+E]Y9C:%JV$V#'= MVH_QBICKNP1M<&_A*]DX=^LE>$W=>0CQF&M#SD%1530*UEA@!+PDA5(:!D=, M(`J/#(^9$G.C*K2HFPI5ZXDTPRA,=D'*3VNYI];HP$,J;5\]@F%H#@\_!2T$ M#O+E'VI/.MK@)&'>IX(A02YF=]=9#+*YS=R4<4X*#3!^([D2`\2/:QR2"0R- M<3=8/_BA3R"<]!8O#;6"Y1.9/?1!W,"65OY<9:R1Q`45+;GH-.RNI=C5H7&GHY:!0P9S7!R':6?]XY>@K:9\#/RRZ)@ M$(^&FJ7NH\4&@W3/M"UF=QM:#+*Y]=R4`4,>"3"Q6VXA!(, M33(95Z-.+:T2F![)%*DX)O1X,IQ^'/6TB73M^>&4S/'^M?.SA(/3C3#A9W8$PK49C#T*GY)QU79'*"+@AK_(?<8B3A!&P%2`5!A6KT?R* MV'88A:2:.U+3?+@GZ]`+3"J":[&;2%/$7A2O_="+G\71/;[3O(]!KT_%^!KV\#LPGUW\=N4"-HV4^<4"OZ73U>W3+W@`INEA9 MVWPV=$'ZE(WT/K]4VOZW(87,\YH3MB*KUC]JF()CCT>?GGK0 M4:`6L`X&H28XU2Z<6S)65SDB>(T535T`UC)9!(WSL:KW-S`8<46Z//\NS*(G MKYZ7L1KH5)P,9B&,Q5!?>1LU6K93V+E[X*7#XON8J+P7.IW4$TPLRY METP_SN:C#Z/)8OQYA`!VG448G^(&TX67^*M!N+[T@QUI%LT&H[&V34)VK%*= MF(:J8+K*;G@YM];!?$(WNO.EPVPT1XL/@_F+-R%[9&:7=@#`.F..P6:4A#_L M&4RRY!^`825+:9>$:4%64287!4N:)CXN$GKV%`9QOI`)XCWM*A]Q[-WAR>[A M%L?3#7>#23,0=B_&)M7VK62=@UW+`$/./8&W6?ME-+[^L!Q=HL'GT7QP/U:T=;S2L10P)-X;.K?M.%A\0%AL+V MATP?TQ\I-+1+6"8_5#K\(J]\XWL8GWRQ?=N\XRZ;/DF$KO^;6#B7?OA:'?Z?9!2\?E)00A?-5=A(:"\QZJ"TK#FPFY*J@; M"ES*7B/74ZV6TY3+>E=4C8IS\G7#:9`_F5[_S?Q4^XJ]0ZA]AY-Q^"6*?R>3 MO#QC()N8BKXLM;R]^#P&L*N(/0IAYY0Q1=!K]:!,QO;`+(B@D4V] MXE(2*AEG,::I3]5Q7?1J;DDHKH2:@$T=Y[U@1Z"";`A4*$M(QM*`0B5<:TU# M(RBM5O$.KVLYV3I_D>K"8/20)A4VZS-5)7T[O:A!+:3]:KZD96SW,NUZ6CX8 MW#<_Z7GQ41'4,[R7G=V!NS?5#;?HV$B[L0R:NN/P$2>'.(Y6%@2`R@85-:"T MHA0P\XV]H>N.H\>3SZ-%A^-HBY%7\\WV9<3VQV+ MLY!!-,$:J2B>;FK)M&03'[V>Y6P`9M5HI0=0*X$AIBE228:SA&4X2Z)@S2+J MT'[WB#F3D2D#G+0"Q5SZ*HKG>$N:[]Y+S+AHH.AB\:.OB&CQ(]>",EWMC%A) MRQBO,;T'47$3"!UKW]PD2K'$'TTO[JH?%(&6=7]U69"]G@"@(&P8$T>T25!( M%6"%BR0?2?[%3#<&C)*+VV24#G2=43)9:!V7!F>;6)4X'3`!$JO^H_+EKO?Q`Z.'+=T!^=UOH7S?>8020I#M\]H4Q0$;C^'5GL0KND_HW_M_$ML]0`O"BLY'@\4(O;X<97]] MC\831#=R8+!VM-G@53K=C)Y6S+MT3D:(:4BK+&D4E8+50%-:X(U84U)I,&S3 M0N3.^JZN1L,EFEZAT3^&'P:3ZQ&:#Y8C--7SRWI/,2"C0AP_DW[[LQ?L.G01 M+47+-Z>W[%M?I&3"I!KTND$7[>H>H8O1]7C"`A<2@\Y&\_'T\H]IP7,'%AR% MRH5;-^!B^XTFEV:6LWA7=K?=!BP6B!<4X4/&X2:*'[+DB)K0+J;:5F_3=JM2 MXWJMF2J8\:`;7NX"[J?9[&;T<319#F[0Y7@QO)DN/D$)@EIX'\P\7Q;,LBEB MUY^9!]?T4JZ>@R&+`!373=%%%769S],?0'+CJ.4.47*B)>4D>T83HC!K1B8" MB!PB7#I^%/<1H:ROZ1[7."2=WH[VB<6ZJW9[7%)[`SV[5V`-J]&\!*M1`L,U M4Z1M]M4DZ&[XFA33DY=B$8=%ZR*FE;;FG:B'7'HFRD6=4\0,'[ECM:7^+$91L<5P\9A$?>GPK)7@X@+@L-$547-V2DJY1MAK`+ZOBPN MXS[USN-\(JSW<]!*VUZ&:#P8-*(PN*7%)UV&P/6Y9RYG<[S>K10A,=M"5CUB MA``;7B\-">=44<)2>A_[24*7$AX-B)-[^15.?CU')ZRY28\9B*LH7N#XT5^) M>Q:UO+WH7@:PJ^A>"F'GI#%%:,(?NA.;Y&H6^=*X,RH/:FFLZI1%BLHH"270 M@\LM.5A3FN7S]X/$NU1,>?@D\->Q1_ZBE=!&4>U8@-6)4>>*->9*QMHP*+@/ M9#Y40>;GQ,(:)2Q?#KK+2F"$A!B"-0_'1.H\BP)_99`J0*%@=2M-"[RQ<2:5 M=DX_8XB22%K4<[C0`)<3YV*7^/0$[!(GJ]C?LK4N"Q;6JNH2/Z47@?SFXA[E MV"3CWM6L<[1S(6"HNR_R-J-/WZ"+P6*\8&YG\]&"^OHLQ],)#"Z/GMB7Q3** MKW?D,]-WEFH5J\[%!N`;[L4*>3"\,P#)C]&%"JITP'6;Y1'?Z&D;1+&7?U&S M.,I7[!7V2S]9!5%"C_9TG>B+2[5)V`,U09W3+RP2#.T/4X_VEW'V!DW'-V@P MN437@P7I?VDRLD/L!4K73BD!%>4;EEY0IOF3=:K&6A972:95J"V-="K.:=8- M)[>MS&[]IA$J55&EV_L)6O-81=HC&FLY.!O354%P$"93@4$E8YQM*IV_08/% M8K1$\]%R/*>>WVAZ<3.^9G-"($<450?+XGF4::'RN\S#*$D3EF>*98XJ`H%H MIHTO+=2J]^=!&J#A&OJB$IUS_J#5X+,K%X6R9+CU/&1YN8@5?(18T7F^LJ)P MH>KWS-6X9]?4R,%]JWS5L?\3OWJ#A8#:F]Y@6R^GP%S;GSOZZ&"Q& MEV@X_3@;31:`]C[JH3F6L4=:@BTT=`.97LUNA!ZS2C0C]:AUP)#8$"@?LB<; M-9@>JBN"&RQD-:S&1%WWWZD$",Q45,V$I`)U\'R58VY3]XDTAX!6!^4]M:I6FAY3J>'D=J`1EK>Q4R>.7.1%O`.0-4J-HV__,;-%U^&,W1 M>'(UG7\\R"1,8F#8-W`BB_)53?N M4*T`4+.RZCN2WA',:FQ^PF%>D)NCBZX5%9])F);BG,TOAJ[J114\[^N2C;?U M4^H60@"2?I_]>]L^*='WJGL58^_RS?Z5K"[B="_#.5=?")R/P\5*0JP(-F%D M?QVSD[7F(;:=J2/S4$[RRQW+:(*_#N]]O"G3`$\W&W^%8^6$Q[@,^]/+CM7C M)YR&!<#@Z9ZHN;5,IEY>V$DC%.*OB!6!RC)07@B064.Y)Z#(CM(6LCK:"P$V M1O*&A'-&*6%Q(W"YF?(K$P-R3EK"NO%#/"9_RN((B@2=L(,#*F1(*06/)6UH M"J904<1D^SH]^A32]!)XK0[J)I*R-E3)(9:#$2]BU>R/.+Z-$GPC&W6D\-JF MSP7#V@99SW:_H?$I[Z,@_&"K'@::8\\]?CTU"@C4JI=&*BO?$ MA!EY>4KFV33T^Y9V.Z(*"(2LV5\*L#0])P'#ZC)87(H]*LF;- MJ&TXI3&+!S",V$+3-E[QN*_=AMTMRRTF7+.6S^SM#K3@5*O^_`$,F[705`]MKFJ:H.JKZ6*9\YM+0'$]:_YXYX^T26E4A;2I8C` M^,O=5D1+F:2USU<-M?R8Q6+.S:W'UK8\$\[.-?*#81K/\AC]TG0Z(\R)LA_T5Q^!72+L/X"N(LR\5A<8; M";XN3.G-/9@@6.$+?.>'(5EDB.K!RUAT_A7#J_GZ-@5@6%Z"BO?D96)'J!3L MRH!<"O)*@R8@8"KH=1%V^WL8JQ.:_0/3 M_HFE#Y&F:.;%+(?Q$X)L!>]KR#AGC0:8*`T+$\L2L21]!4JNL7*!TS30=B"E ME(M^HP51U%WD(L[MK<:EZAQ>)YGHB[L$F1L6"SA*NJUNLTDC-7MN5N:5J-RJ M]#HP:&,.E'.;RC1I$@=/GNRAY\GG*%R3J<^I8B)52MB>>+:@M:>=^6,8+!!B MDDXY,[$^-[WR5TVB1_QPB^/S$R)W)MVTD4C;W?Q20FYN@`E%81!!BT^\$592 MXZ/WC,Y/CQ"UJP6"#'9WNR0]/Z4`AW2:*SY+UJHXH8H"O)`O`GEXI)&#[,`< M=(QR7S2^RBF09H^A6L<,^?SS-V7NFDD%\^C)QRO_`3/8G^% MYW36-7CRQM.(88'%,D=*Y M^,5S)9('VAM\]>)U[E`^W:5)ZK$)W61'1_M.C?ZB]UCUY>VKF?1?WPM>8O7+ MV[((<61NW_W;>WD5^3"];^C%L>RC1C3K#LM:\FD;A:CX)O]P'^`7[-_=IW@] M()V@=X<;757_]E"__1O]6$V:M*=/6/7J/_2';5!Q]3#;TZ3_RH^3]-)+"T2T M1S&^6-=!V=HRH'.%RO6`L2:,A4%7N&UZ,7U$"T"U$GJBV>AIZV=)#^@+L\^# MW?I+EI$QW?8HQ!KM]JY@2;_.)<"@X;ZP^=ZN*(=QTN(5>*Z#SWV()EY,`3W* MPC\>HD"GU^([5UQY0=ZX-!B\/405#"_-(\&E^;QD5!;=;X)OL3N!4,)V(F^! M$X'@,0S2"#'QR[3PF$H5G@,HSN,UIU&6\#2/\+^J\:&WZX5Q&>R\3C]Z[TU4 M/[6\Q:N&>MBU"X=R81BL,4#(7SZL5!I$87<0":,>/)_ZMZ$=W=%#V;"+Z'9> M7^L$C).9YZ^_^.D]#6Q(EB0L(4:9!%@X1=4KV5L7F%:@6@_H-&"PRQ0F-_\G M>FA+%-%7HLGB3&:JE&]EZ%0!91"S+:TLC_0XS%?25U%,,8KJW$G=&L7V MJ%1)M@ZZ,&C7'3"?QJ!D7)8'/$^_G*<#]T/"3E8,2\2\P;W=^FOMS62G(,WJ MB5K`2,T:^3I4HB2=@0X,LID#;9.LT$1>IHJV[,PJ;G$/QK:Y)+]"/MU,KHBU MZVD7LAZ_4I'L8KZX5`!9-;HV@4&F#=,BG7\!AZT'OPU(9Y#?);2#/>B2Y%"! MD0;=WK]>R&33*L1C.*DD8)##5-D?(QENBX MGP_X9'E+65R\*T-RZ12#KG#"&`.5K%=]@7=*7 M$>B=$(*1=;AK/Z4)FJ>A(`X[9Q%3Q=_6T:.42M2?I_Y!^+FF$S/)+KM(;XEJ-8`9RQ"N M^!JY\"8/*NZ/TH'I$C\6O^@S(EBW8J?[_M^&W:2]GE3!K44.F28>J(4T>`7Y M(/=,%]^7M;I'2`!E"0DZR;4UHS@)/;>TX95`B*WY^639:8*Q80+'#_Z*\%.@$H8 MOK%:2$TME.1J;JP3)KL@%BF.E]-?5_1GZ8%ENKTZ\A MCI-!N.9.3W6RL`R@!]JV!=,H-XI1Q'38!G)$M5Q8YE"1!4%91@_T@!$&+5BF M0^PVJ'9HXGMQ#+>^&OVC%WK9_5"AJV?S,:S&%F)K-W0EQ+J=-6'W*HUR'R(G M0T-^+^/*#[UP18:IP2KU'WWA6;Q<%)8EM#BY:R?3R?%PL/B`KL:3P60XGERC MP7`Y_CQ>CD=.=M+S&HS#1S).&1E%(`K2*'*<4J.,)Y]'BV73*.]=6"6[*G(J M6?$UGL)J>Q$T<4)0Y&2S/7OWF;)AS^`V[)E)PYZY:]AS9<.>PVW8Q/5/DGH^FK)E^4!`]7*2HP'R@?6JQD.&&88GF&T M8#518C/%?_<>MC_]Z?3/)S_E$6//S$(/V[;;_H%]OPG+M=#N:[KL)[!3C%,:MK_M:@:%H<9E.;M+&KW`QT1^(^"M8X3D9DY28.K<%+`6IH M!3CA_DLN^AW*A-$@36/_=I>R(.MIA&8>#*H7T2JUUM'I`+*5,525TP?=V^,+!6"(*R`PZA&U3Y`8@"BC70*]S'5?V8%Z,=!,\QO<$D/^(*TH1G,)/ M0ZT"R#ZF2+E/ANJAAF+SXSFB-G1DL5:?.+=H5J+DC1#2U8F<>LWQE,C+T$7^+LWW%85&2.5]A_ M;!NJBQZ@[Z\37,%$ARFAUX7Z]_1R<%$"JHH`9\2*%L(%I&OW&^E3'`Z]))[ZASEK_'ZXOE30F,DEVLGL5]T=VU`=M\# M-.CV&;VFY1"3?X^JE6=5EB/[YL&NDV64^SBT8^0)-V?T6H#L MV0$LYQ.8J](=M%RYX896%/#M!Z8#,ALR1`D_*)VF,]'<*^FN#>A[VP-TQ_ZS M+`I._TDF\'.\)E3+_1/'#'PD$\W"HF M>9ZC@:RY)E&*1:M)G2P@.VDA\CDL"@5J$*:"W$0CT'0=FJN1W;4!66T/T!U[ MR[(H=[UEW3%JK8@US8L`L)0.F<2C:^W,H>L;3Y'NWN+]UXT[PZ?%Y'8_>/J\)`_4-9VD.\F<117085(-#-#IDZ=>+B/`$V,1 M7^IR?OU(L@%C+&G+6$@DR4.ZNTI;UOX^;4E[:TOZ\9\OJ\!Y0E'LX_"G-]<7 M5V\<%'IXYH>+G]Y\FK3:D_M^_XT3)VXXA/C-/__[/__#(?_]^%^M MEM/S43![[W2PU^J'<_R#,W!7Z+WS`84H#\Z@8I^7]]^^>,VFMTX+_/(^>KJ MZNL+\IWEU??75Z_G5[?OK]Y^_[V.^#7$C=)X^W7KEZ^O\K^ MR\1_#/SP]_?T?X]NC!P"9!B_?XG]G]XLDV3]_O+R^?GYXOGV`D>+RYNKJ^O+ M?WU\F'A+M');?D@!]=";C12MI4KN^MV[=Y?LMYNB!R5?'J-@\XW;RTUSMC63 MW_J"\H66Q/[[F#7O`7MNPOJ#]#,.MP3]5VM3K$5_U+J^:=U>7[S$LS<;\!F" M$0[0&,T=^N>G<7_[5 MH@.KN:=/'87ZT#@LEE_8;>N0'%=;)$*(EE M+:LLW%A3[G$8X\"?$6N8[7UIY$8$CB5*?,\-9&U4JZ6QQE,C1)2U>#@?KNF( M0MB2`BJ6TH)L\9/W;KSL!?A9VDYP!8TU>4#&M`@1$R"?3OPPI3RJ(`N5;ZS! M0S\@7_O@QJ,(DZ\D/I*V42#26+/:<8R2,>GT$:5L^!CX"QB`4L'F>J>[]A,W MF"38^YW@P?Z\(Z,QH6ZU1F$,&C25*FFLZ6,44),@0TOR.HU<\AD/!*Y,KKE> M20:\2&'NX95O<+Z)?3)PC"(4DV[%OC%U'P.YL4@%=5HRK(E200U6C4K6"6LI M5%ZKC;<.[!/6^#IUZ>P<'92X?E"G=Y0D3]`]@&T%5W#B#@)L?JW*3CN?Y1\? MN!%=D#RA1N8W7J7:YSM5;53K$2FP+LP(#^0'>R+H)4'A#,TV%5$MCO?UFELCBSSL6/D72SPT^4,^9Z"0T"I#!#X;ZP"OE)/$X#?IQ'5L>?'GAO\AMQ(W/GY MQ8$TO+6*!IGVYJ;@SR@(?@GQHS6.$C]<9/N@XC4K1P1( MR_<6TB)&P1P[K)?3BG85<5.ILCH)1^ACX7B_`+B\24%$. M[,59B'^%P@:')[Q:X9`%ZB9+HG@\3!.6GT*,5#Q("06A_%CI9@,@,>D%9LO! MS"?JD9_Q)A-!>2@]=KKC7`#,LT(7Z7!."J6AC-CIH'.4K^#CQ\L#]1[(#W3& MRJOS@;;!\1NGY6RS1#R?"AWVE/NQWGKOW0'MQWGYTXGSU*733 MF9^@V=>UHN3%#C9WXT?&51JW%JZ[SGH9"I)X\Y-R=\M__&7;VN&\YX=$-Y]8 M`XY]0%`=)GJT\=37C>WIQ1(MRH5,AM95R-@+L50JVN0(5I\$FC!%DY+(']T_ M4O_)#8A^<3NY=Z/HE3%X*!R1H-PW.PQ\I:V$1:V_,P<7WC,?(0:?!C M@`8HR?TNGAT)18R&[.440?0]EAG.KB;Y=)0BFB4Q<0OI&X?H[IQ\E'E"SQ[%.X MCH@?%_(Z/US>:)@68!JJ2-AA.`6+'N#0$QH0IZS9`*'2H'6HHATL""<(Q;E! M4UP).F*9'ZJ:H>3!=Q_]P*=VO$E_7>*`(!Q3+S)YE<0UX.)06O4LLNK&/%3A ML5!@1()\N=VD,%)"$14`U0 M,O7LR`-(J0B7*$!C":>\4QZBF:^Z/)0O/OP&&!.0T=): M[ZV3CQ3]T,,K-'5?T#8B7*D]+Z%`N1HHLWI"Y)@K:LQGK M3J1CN3X9HO/SW[R5!Z\TE!`]?ID:(1*5+>'%\])5RDZOLYF2'K^/T!*%L?^$ MLIGT`*P'D1W\CND-!"&:==TH],-%7%"&K)=\ MS^?-5A!!*(MZMF;46(0#80=QA]J!EQ5P8G1YU2K$\!4]]Q6B;!.CYMX.G%X] MCID:O5`0&B7;0.ZXXCV-VZ3R6Y6D\KVZ_DXL__,X=N?KUJD9*S&;1QPC\V/S M:--LIBRQJV'$X)HQWVF$(G:@BT,X5-AHZKK:,*V&AQU+I/TV9R?PVFFRQ)'_ M[]W0+>3N4,AH+OLQG/'TMYD@B!=S2)H]H9!R%B_RY4)&8PARI#"_Y5JQ9"/A8_G"\+R9 MHC@=7\:HYZ^$-$AY3<#3.'<:)*(I=U?`J*.N!.FA6G:L>481GJ,X9FD$@E'C ML)A1SUL)>IZ*=A"0O:='#U^V9RL_9->;TZO\Q4.-5,KHT7H``V,$6-[N7 M'F%!\BE"0=YHC$2)0650[."ROUJ[^6M=<\'38N4EMDS*:,!$B3<@`':P14^B MTQW^C6+(:H5I%.PC8JK)+29-Y<,629N])5>)!H.FYIPP-<(CW MMJ(FGP,ILL.^B19R@`.2AI>ERGVJ2!T+"#O-VXW2.Z MYR_:DC;OPL5W:(XC5#C)192*7(*\'[K1:Y\,(NS@$9$DL`8,JNS&-&'@5=,7 MS5ZQ4:O#G(`!F[H:42`'Y8YXLW-NTCNW-)1B/=[>$11S-5=?*;W+5DHA6M`= M=@O62BB1+G5+9J5*+QDHMSWV9VR-#B[\(L^L1O.*3F70FHYIFPP__Q)%2 M#69O7ZE%>PV$[!AP14>D^'1*IR%*+0B`2QP[$4SM,>G.N:I-T1=\W]]KA MK.,'*6FEQ'\%2T,WZ?3LARIXL8IXV&&\E8U6H7"L@0=O2 M9F]L:9"BDOYVD/29S-M+JL@3F3`6:)"N'E$TG!]D;4E&1/5JS%X)HC`TUD7H MO/@5C9V*=4"9U>-]UJ:K!N6\0?=,3YEQU,['+6@2JW(M9F^3T=A?9,`UW&,, M'R,N9M+2]V5Z`7ZN2*1]6R>1]KX]^=FA0$_L.$6\U0]^>KA"Q&PTBC9H%.$G MGS!^]_HIIE>1;?<#-VJO^SAH\BJYGU MJ5BPH\]M/-?]#&S>G,4I;/:5KU/QA>5`G""=HT<@\I]0B&*RF"K=<"[,ZQ`+ MFGU,S`"%<#1->F_PS)Z!NW3#T%=-\"F)F7W(S%@WD"-IQVC]5\D*-]$3_DXN MMR:YW`3]9Y6C?G!#."@I2"IE-(/=!.E`''6=0"3SS`+%_?`SCGXG;<[OU65J MUD=X1(;+8[Z#LSWYX^!`S/P\/(&KVR`*("*RJD_FU MLR[R]U_3!1-?%C/['.3QI%?#8+O%BMX"4[9A<65FSZDT9]40R,[?SN'1Y:.W M.TP?IU'M&NK0G'M:+T?C?OB$XB;VP(05F3V%T=`N&``J.Z8*,KHQGV.*61`H M0F7GCW>[.430\&F+^M1@-3WK6GUS)S$X+M9>8&_;<,D9*YF0X<,7C;`*`^9/ M<;8&B-;1([CQXQF-=`QUP/ZDDWU^T_SQD[VP(O#6N,V3/0`J2R;["'L(S=A9 M47HQ*'W<@JB^NY*2-]?+YYSB"&*RDIE5LYBN3'H[&:)U&WI+XK2`Z`8)F MCW\TQ"<8H/.?Z(M]=X`3),F)X!ZBD>4.N`L,.^R5],N^@PSF`,GYQ*&6: M+KIHA#(9&'\N"QTC]F#=R"7NH^"2$[&(V7-"S5LJ#Q0[K!6N[]'+8],'A9JA M5AVP<_>DJ+KM<$;_H!?!/[D!'<]&*/+QK+R_P-O@5JH"VDU.ZG`K=I,ZH-DQ M(G3G<^01U['[XK$=A3$9O88A581#KD@`G$-L,95R0.P@KKK+M0D$4?1*M!6^ M+0Z3-?MPJT[+Y,!4>^Q>,TN?)&36MW4$;[!G?+DQ_>KK"?L&5;:1WM$-+5B_ M3]+U.F#10C?81`O[X1Q'*Q?R6BI4&MH[=+W9I181503%CO%_L\TSG1O[ M1:"<:'J<2Q%CS%/#+@ZV%Q(*:2B5@C*AZ2VN8YBHU-<.,JBWW0])XU.JVV:U M73@)('#=VH%`M#C;;I>,%;<9I.JK@GS/,&/ MY73._"2EEU.$\%,E<'$H'YK<`SF^N(Y6-@UIW.-,A>Q-,B;3:QEYDX]:%5!* MM5T1KD)I#7!TF1S_V!G+ME(F9R<'943;_=]-,%*&P10-_7!S+G27.567FNJZ MH'1INWV[2;I$<.E=,"AL2`@$H&38X87*5;=C4F(;FV,T2SV!^90+0:G0=M>U M#%K,;[O6#E_(X\A>.2:+\PF*GGQ/\&J12`2*M+;KI160ABA_0MSAKZR`I:%L M:+LI^D@V-#Z](I@!#M]Q^!"YY&^T19`[,A3K`%^880%)M>"IH,K`;8(#E_I= M-.">O?"192:*7N7^UFDY'3_V`AP32?*/ZPOGKCWILTL#1^/NI#N8L@>X#5X; MF)^P(V2,<.![@*NZ!`(&I_6[-/9I1*B#8B_RUZSOL]."I<9."?%W`3\OLT8] M)B\,E--7M+[:(-EA@:*`Q];HOBL;W3_M=DY=U MLO=_Z$")^N$L)83)[4XL8O*1B@TKW9=U@+/!D/R`<)0O07?MW?$BM<.C:S5I ME1!Z]UZW:`9".ZQTYY?ON^45MOI]V59O+YSV9-*=.N/NM#^F%^PZP[N'_@J%`)3ID%001-&@F<@>JHCPP..ZPA M/]C.W!)BTNQ/_JV-6\MX5[:,;RZ<^_:H/VT_.)/I\/X7-I]E?R-+2G8_]<=1 M=S`QO9[<-9H=\MBJF"<6LV=_V=65CQ2$S>D0B79&Q M_16A/$)0?7]G.V!M8?XJO71J$?K_)AJQ#!RFILSJ-7[/Y +?:RYK138P= MXT\QH;_P\-GA9'Q]51YRWEZ0:?B!W7<_:H^GOSG3<9L,,/?UY^*FSNQ4JR09 M1.1B1L\A53=N1XC,\)5J,&G*4/KV3R8IPV.'^;%WZPK9+H=F=UTV.^=;XK!. M?^Z.G?Z@-QQ_-#VC;[.F=JV46)I0HLFU,0_=J@<1]XJ9[/\`/`]>/JSJ05;T M;_K&4#R%-+6;$;:G$C`!R34X, MN\7]]L/RG!F9D$E+`.->[>*(4+##!+C9/%Q+^$8D=&M-35JJPU/%3,[C+$J:-DZ"(GP#/,M/';9.HQ=:C'3*H4> MJ_61F&RMFK1,;6S[-LY3)Z9X@)[OESZ:;Z]$'<[GOH0QP2Y\%#=S6%QX9M8R*[.P#ZN"5Z_,<78"A3+('1E731!-DD?V663/*=O^VOP MP2ASD)5UL>.,[`>,9\]^P$-X]VL@PGI.*`/MN:2+IDXYI2QF*[?-^?-?%FL. M@+S"0#CUG#*&P2G6TXY`*7_3A1LO/3@U)-U,U!$UY6XYP6*G)R8C0<<+J8H6BG2L1,#\J'G!B8=?)01L2-F`$MYY,8/ M#FXR4,QYU!%-.,>DQ[]VEE93:8Y_IVUIW7,^Q[2MZE/M[*=Q.TV6.*+GV3^1 M03-BW2Y+D:4;B_'=:_<%19X?HU'D>VA,%_&"E"\M7SH/^G5H;D>JV1&J'2HF M3$[3\B4;NH\^`VRH#_+ATY,\5_A^6YC:5570:/A:HS7L3R<\@'3MK.\^>`=E MY,Z*;+O3,W)W:D;NH8S<*S*B)]A]>D;N3\U(!\I(1Y$1/7'RTS/2:9:1AMX7 MK#KI)612*&$T_GXB2@&0V<$MY^ZN**+ZT;7[W>NN2'Y+6/O9C6;YB1TO.C..D0M/(FTXB%RNEP!7FSRWY0CU!&0]/2L?NR]K/+ MG6ECLN[&SJ#'4ZS"3HUZS+H"()9JHV/O!A)O_VC@1E23I]T@LMU(.N[BW^U& MDK/]A/8M):F2-3:7%.K4\'R7.*FL7,BV>S&4^:AXQ>LT*6>?PFA[DVZQP?1` M&`=\L8C1U4GC7$#@T<1,#V5/)'_VDR6]3X\L>-@MR]L7EGCK!KFTF1S*E&HPNHQHG+P:X&FBL>1H9#&9_=9Q MZ`-)&@T[-DZ;`EAV+`VYMU?+5H,W:G>RZU[]0?6H>1%[PVN\OW8J45VN_LXC MTD[-6><1\?K5W6OQ-X+T()4*SH(L%87L2.8IMDN8BU-5T`).U/L@CZ^&$EP: MW)CLOB`OI0,S>&.2)V%TK<[O8@?[BF*-[=A7Y/2X/$P2]XCNQ8Z8>8,[$;6A M$%[K&>S&-(2<'=V@\+AT)Z5WQ&3O/_WJ!BEB[W2(4D'$PC0+67G-0JA\> MN.N2<%2EQ!ELB0`T5O)P\]_0_]%C!>0G_P]02P,$%`````@`0W?O0GB1P:A& M"P``B&<``!$`'`!E9FQO+3(P,3,P-3,Q+GAS9%54"0`#/4;D43U&Y%%U>`L` M`00E#@``!#D!``#M7=UWVCH2?]X]9_\'+T^]#WPG;9,F]QX").668!:3VVY? M>H0M0%LC4UE.8/_Z'EVJ5VHE#5/3L0B=79<>C'++:/=Z)>VW7__Q=PW^7/VS7-9N";:M2ZWCF.4> MG3KOM`%:X$OM#E/,$'?8.^T/9'M0\J]//K-:>U.M MGX_KS..*>N^FMMGI;\_\48[\GKKEAOOC66KIO5B/R::;3M][P M\R=^;Z#UC3[1K?7OG]?X\]<5_U@_>S]9O&;K)^?BXOS#NLTFC__I-)ZP^=[O M\LHUYWB!-+`2=:]+<\Z7E]7JT]-3Y:E9<=BLVJC5ZM5/]WU#TI5\PLN53>C7 M-/+ZQ<5%5=:&I`G*U8398=/-JJB>(!=O6H9:DD-/J,L1-7?H+;YAB!*?5_W* M'5*22OK:)R4AJ>>69P@M-[13Y$XD;5!1%4.@7*N7F_4("W-L[*;RR)H4)NI0 MZBW2Q;4XJ_+U$E>!J`Q4F!%SP[>?:9#.;YYR"93@JV2QA&;82Y&L+M$)M[?8.@) MB%(''`8\.B@19'@8]3*;%_55\"A/8&U1JTLY MX6OA7FPA.REIQ+HNY5*(;@&$[-C"4T*)1`<.7-?*6L@:?434TOQVM$A#5]5X M$Y&&/1=;.OU5/B\9=J$9R=2'@H`Q(,E@,I%M>O9A/%LHJ2Q!0:CL8]5_@VSA MN\8<8^[Z^MXMRE9P`[0JPB<.--S6!X;>[W5:XVY'NVGU6X-V5S/>=[MC0WOU M0)%G$8ZM7TY5TVV'NHY-+%"8M:/B(6(@YAQS`N!]$Q2DS;9-\Q#;[#1ZLO;9 MJ,O5I_I2I#708>`2&779^C]+ZK_3'1B@_!U+&&/XY[X[`"OHMYH^[(Y:XQX0 M_.4ON_X2U7\;N?-;VWERDZZ23I9MI?-CK-1N&>\UF(8_&J=JF0&DS`S#=`RZ MYX1Z(CPE?68O5;9=7HOY&C)KVW&A"?A1KT#0,GI2_\-1UP!;2$W\3UW*AH>J^OM08=[:YE@*I%2!KWNB<[U%NNB_D( M9D8F0H0^L2,093;_I]^[\J>!4-=]& M2\*1;7#'_`I#6OY[`ZM2"">+):9N9(%0C#3;(A=QBYQ5(,H/>^-6'V*_WOX@ M'<)_@C`DIX?[(4P4)QV#1M@6MT?C?VGC4`J6W3]HO=$C466*-G"C-5G,]KF;M-43]\?ON2.L-;O71_4F/ M:H@;!++'842J,9K8>+,VSJK.5GBC:#:CO?+;.MF4/R5[B2H_NSI;^/",J)S.B MD[=;2J#J8(Z(G1W(POILFR06Q3F1+&CM9`V0':1V[+"?+-L(#%N<)UFQ3?M]B?6-*;=/7 MR1HU:XF>;L?"U)FF:QRVP/__-I7X2URR&.&I)B]G7(HC_^N22Q9+6URED&5S MAJ?7)6&]ISB&RCR:$B`PNV?Z"L?='^LPH)H^]0(6,#]@>)VM[V M\JP"@^L<*O"NM_T@>3N;3J+B!K==JMOK+L'O^)68*Q#<85RCB>LU>5>G_$M? M?<>43>6PB%_ED*\LBLKU1KE9KZQ<:XOT$!!;-1P&(N0[`H1LS<5F9>8\@E') MSDVG#!2I/.*AO&4NVG_NY;&\_E,9J]CF;ECRG6B2%[^.AR/;.@)/@3MO149* ME'/@,XJA2S8O?>CI7_K\-)R%HC0'L<+00;2 M>1,7HI(G2.^8XRVO2WY;!$CR<#_092[RG'IEL*GOA0L]5V8\4)%4#;2 M4#940]E,0]E4#>59&LHS=5#>(L+DC71]*C>X6N8WCS!L[<+>2_7B<@S0')(K M(M'%PE=ZU8LC[N!'AZ;A3:MX<;1M1)%%4"S.)DI?'.<#)>'=OL0LEE+SXGCE M%I%-K5,)[DXGW1DF\[4R\;27Q=C+Q=M3!*]:_)H$)P?06GMSTZWB, MT%EWM;0=OVMPN1GV$<<#W5&\+R]SSCLF+6A3O-"VD;$0+0J>0ID.E]&G@%9` M?\\@(M@$.A:GC@:2Y\6^-,GBO4#]W0<>5DW\%Q1``#PA?!?]PJ&8([9^!OR_ M.X1R^7(A=KG^1#%SP0+RXE,H2SZ)HG*E'`;?>K;==EQ^C_GU03)0>X#)_*GP9MR?Q0RR(LC&W`.<-NCWYTV%=PIN!D7+2\D2^? M1L&<(F*(S;P4SL#;%&,/E;(F&SC41.Z\1Q\!**BL)3YK0/S7;8*=B!P*!X8;71M@"A#^OE#T:QLFM,Q:6/(-9 M66T$3GE+*'27Y[:I%,JY+>2/"[%NAGRRY[K@D##+&Y@]$G,KT!X:5;.V--@Y M.5QQ0YD4=DR.W;$3N)VX%1B^L!W? M9"E"J9RC9KX..L8K?F/#J$V&W!S*8W?%>-C&<^Q.)%XW"S8ADN4JP,U\/RL^ MO@H0*C>\,M]_B@M7@%`YX<37K"S/QI$50DJJLI=*A4&8[=RIUBI,KIS-TNYV M)W:\TH4^BE4Y!6R&HSS#<8,9>>P,\%-[3G#XM0LZTZ=3R,188A@7YU-A8&>_ MMU0@`B4HE;-FL&]N)1?":37*PN]C\*.Y8UOB1"`A0J)6T2."(?0BC]@@NB]% MU>;274J%HC+<(9$E@76-M1O=Y4LI5U2"/_"/[:+=QP^3!;AO@S:Q65)C.;R9@IBM,K%W"S7Q_=N[.FXOP1?&CP M!L\(I9'COY1R93<8^@1-B"TW\GK4]!CT%M_GS2?Y&20S,.=VJD#;&F7EV)QP M[?>>8J3*2AKX39>*+VO78]ZT+546OYQY`K@#2!W%7:UFK5&K-W;FIBR*GT*N MEC?S7-ZL"\QM$0NV>>9^LI].PKY#9V/,%OM$C-`I*^,M82X7'W_OKC`SB2M0 MYJZY#V%XZ:FXNUH2OP,!V-\ED)L$[MC)%?(8QI<6]J@O!!393SJ@$>62L>"` M,G:G+%&JZC'7`V78=&:4_'?7`F+38;LCD4NCZ/I&7$T<(F)])'P^PL+>)I?X MPX/)3;PI0*AL=-T"EE"-.6*0B,DCUQX=HG7POPM$;V\>QG*L?_FM?K^`'S&9 MS0%KZQ'BX0P/`3F.21`*5HST\/U9;R'JI9Z>Q6+%OL\1#YR'\RD7*T-/Z]'$ MR(L[8SK)GS<8KZK^"\OP^#]02P$"'@,4````"`!#=^]"V`>L&7$_```:G`(` M$0`8```````!````I($`````969L;RTR,#$S,#4S,2YX;6Q55`4``SU&Y%%U M>`L``00E#@``!#D!``!02P$"'@,4````"`!#=^]"X9JQ*<`*``#5=P``%0`8 M```````!````I(&\/P``969L;RTR,#$S,#4S,5]C86PN>&UL550%``,]1N11 M=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`0W?O0E-JFIA8"0``+&$``!4` M&````````0```*2!RTH``&5F;&\M,C`Q,S`U,S%?9&5F+GAM;%54!0`#/4;D M475X"P`!!"4.```$.0$``%!+`0(>`Q0````(`$-W[T)I,;E+)BP``*E'`@`5 M`!@```````$```"D@7)4``!E9FQO+3(P,3,P-3,Q7VQA8BYX;6Q55`4``SU& MY%%U>`L``00E#@``!#D!``!02P$"'@,4````"`!#=^]")A,N0ED8```]70$` M%0`8```````!````I('G@```969L;RTR,#$S,#4S,5]P&UL550%``,] M1N11=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`0W?O0GB1P:A&"P``B&<` M`!$`&````````0```*2!CYD``&5F;&\M,C`Q,S`U,S$N>'-D550%``,]1N11 E=7@+``$$)0X```0Y`0``4$L%!@`````&``8`&@(``""E```````` ` end XML 54 R1.htm IDEA: XBRL DOCUMENT v2.4.0.8

Document and Entity Information
9 Months Ended

May 31, 2013

Jul. 10, 2013

Document And Entity Information

Entity Registrant Name EFLO ENERGY, INC.

Entity Central Index Key 0001448806

Document Type 10-Q

Document Period End Date May 31, 2013

Amendment Flag false

Current Fiscal Year End Date --08-31

Is Entity a Well-known Seasoned Issuer? No

Is Entity a Voluntary Filer? No

Is Entity's Reporting Status Current? Yes

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 19,463,405

Document Fiscal Period Focus Q3

Document Fiscal Year Focus 2013

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

+ References

No definition available.

+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.

+ References

No definition available.

+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Details

Name: EFLO_DocumentAndEntityInformationAbstract

Namespace Prefix: EFLO_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 55 R1.xml IDEA: Document and Entity Information 2.4.0.80001 - Document - Document and Entity Informationtruefalsefalse1false falsefalseFrom2012-09-01to2013-05-31http://www.sec.gov/CIK0001448806duration2012-09-01T00:00:002013-05-31T00:00:002false falsefalseAsOf2013-07-10http://www.sec.gov/CIK0001448806instant2013-07-10T00:00:000001-01-01T00:00:00SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli01true 1EFLO_DocumentAndEntityInformationAbstractEFLO_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Document And Entity Information2false 2dei_EntityRegistrantNamedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00EFLO ENERGY, INC.falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:normalizedStringItemTypenormalizedstringThe exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12b -Subsection 1 false0Entity Registrant Name3false 2dei_EntityCentralIndexKeydei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse000001448806falsefalsefalse2falsefalsefalse00falsefalsefalsedei:centralIndexKeyItemTypenaA unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12b -Subsection 1 false0Entity Central Index Key4false 2dei_DocumentTypedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse0010-Qfalsefalsefalse2falsefalsefalse00falsefalsefalsedei:submissionTypeItemTypestringThe type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".No definition available.false0Document Type5false 2dei_DocumentPeriodEndDatedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse002013-05-31falsefalsetrue2falsefalsefalse00falsefalsefalsexbrli:dateItemTypedateThe end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.No definition available.false0Document Period End Date6false 2dei_AmendmentFlagdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:booleanItemTypenaIf the value is true, then the document is an amendment to previously-filed/accepted document.No definition available.false0Amendment Flag7false 2dei_CurrentFiscalYearEndDatedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00--08-31falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:gMonthDayItemTypemonthdayEnd date of current fiscal year in the format --MM-DD.No definition available.false0Current Fiscal Year End Date8false 2dei_EntityWellKnownSeasonedIssuerdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Nofalsefalsefalse2falsefalsefalse00falsefalsefalsedei:yesNoItemTypenaIndicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.No definition available.false0Is Entity a Well-known Seasoned Issuer?9false 2dei_EntityVoluntaryFilersdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Nofalsefalsefalse2falsefalsefalse00falsefalsefalsedei:yesNoItemTypenaIndicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.No definition available.false0Is Entity a Voluntary Filer?10false 2dei_EntityCurrentReportingStatusdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Yesfalsefalsefalse2falsefalsefalse00falsefalsefalsedei:yesNoItemTypenaIndicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.No definition available.false0Is Entity's Reporting Status Current?11false 2dei_EntityFilerCategorydei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Smaller Reporting Companyfalsefalsefalse2falsefalsefalse00falsefalsefalsedei:filerCategoryItemTypestringIndicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.No definition available.false0Entity Filer Category12false 2dei_EntityCommonStockSharesOutstandingdei_falsenainstantfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2truefalsefalse1946340519463405falsefalsefalsexbrli:sharesItemTypesharesIndicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.No definition available.false1Entity Common Stock, Shares Outstanding13false 2dei_DocumentFiscalPeriodFocusdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Q3falsefalsefalse2falsefalsefalse00falsefalsefalsedei:fiscalPeriodItemTypenaThis is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.No definition available.false0Document Fiscal Period Focus14false 2dei_DocumentFiscalYearFocusdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse002013falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:gYearItemTypepositiveintegerThis is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.No definition available.false0Document Fiscal Year FocusfalseDocument and Entity InformationUnKnownNoRoundingUnKnownUnKnowntruefalsefalseSheethttp://efloverseas.com/role/DocumentAndEntityInformation214

Document and Entity Information	9 Months Ended
Document and Entity Information	May 31, 2013	Jul. 10, 2013
Document And Entity Information
Entity Registrant Name	EFLO ENERGY, INC.
Entity Central Index Key	0001448806
Document Type	10-Q
Document Period End Date	May 31, 2013
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		19,463,405
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2013