INFORMATION RELATING TO THE CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

9 Months Ended

Jun. 30, 2021

Supplemental Cash Flow Elements [Abstract]

INFORMATION RELATING TO THE CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

INFORMATION RELATING TO THE CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

	Nine months ended June 30,
	2021		2020
Supplemental disclosure of cash flow information:
Cash paid (received) during the year for:
Income taxes refunded, net	$	(290,000)	$	(166,000)
Supplemental disclosure of non-cash investing and financing activities:
Canadian income tax withholdings on proceeds from the sale of oil and natural gas properties	$	72,000	$	—
Accrued offering costs included in deferred offering costs, additional paid-in capital, and accounts payable	$	453,000	$	—

Capital expenditure accruals related to oil and natural gas exploration and development decreased $7,000 during the nine months ended June 30, 2021 and increased $635,000 during the nine months ended June 30, 2020. Additionally, capital expenditure accruals related to oil and natural gas asset retirement obligations increased $463,000 and $545,000 during the nine months ended June 30, 2021 and 2020, respectively.