INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

12 Months Ended

Sep. 30, 2021

Supplemental Cash Flow Elements [Abstract]

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

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


	Year ended September 30,
	2021		2020
Increase (decrease) from changes in:
Receivables	$	(814,000)	$	(598,000)
Income tax receivable	457,000		129,000
Other current assets	(920,000)		260,000
Accounts payable	(746,000)		924,000
Accrued compensation	668,000		203,000
Other current liabilities	(796,000)		(470,000)
(Decrease) increase from changes in current assets and liabilities	$	(2,151,000)	$	448,000
Supplemental disclosure of cash flow information:
Cash paid (received) during the year for:

Income taxes refunded, net	$	(303,000)	$	(166,000)
Supplemental disclosure of non-cash investing activities:
Canadian income tax withholding on proceeds from the sale of oil and natural gas properties	$	598,000	$	—

Capital expenditure accruals related to oil and natural gas acquisition and development increased $346,000 and $435,000 during the years ended September 30, 2021 and 2020, respectively. Additionally, capital expenditure accruals related to oil and natural gas asset retirement obligations increased $811,000 during the year ended September 30, 2021 and decreased $52,000 during the year ended September 30, 2020.