INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

12 Months Ended

Sep. 30, 2022

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,
	2022		2021
Increase (decrease) from changes in:
Receivables	$	(1,763,000)	$	(814,000)
Income tax receivable	15,000		457,000
Other current assets	(531,000)		(920,000)
Accounts payable	110,000		(746,000)
Accrued compensation	(48,000)		668,000
Other current liabilities	1,190,000		(796,000)
Decrease from changes in current assets and liabilities	$	(1,027,000)	$	(2,151,000)
Supplemental disclosure of cash flow information:
Cash paid (received) during the year for:

Income taxes refunded, net	$	(98,000)	$	(303,000)
Supplemental disclosure of non-cash investing activities:
Canadian income tax withheld 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 $882,000 and $346,000 during the years ended September 30, 2022 and 2021, respectively. Additionally, capital expenditure accruals related to oil and natural gas asset retirement obligations increased $2,703,000 and $811,000 during the years ended September 30, 2022 and 2021, respectively.