v2.4.0.6

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
Consolidated Statements of Cash Flows (USD $)	Apr. 30, 2012	Apr. 30, 2011
Cash flows from operating activities:
Net loss	$ (24,047)	$ (7,328)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, depletion and amortization	67	130
Impairment of oil and gas property.	7,975	0
Impairment of goodwill.	287	0
Equity issued for services	6,218	2,315
Gain on settlement of litigation.	0	550
Changes in current assets and liabilities:
Increase in accounts receivable	290	(307)
Increase in accounts payable and accrued liabilities	6,314	3,173
Increase in deposits	15	(15)
Net cash used in operating activities	(2,440)	(2,582)
Cash flows from investing activities:
Investment in oil and gas properties	(1,711)	(4,478)
Net cash used in investing activities	(1,711)	(4,478)
Cash flows from financing activities:
Preferred stock issued for cash	856	8,547
Proceeds from debt	625	466
Common stock issued for cash	1,322	0
Proceeds (payments) from advances	0	0
Payments on notes	(14)	(478)
Dividends paid	$ 0	$ (26)
Net cash provided by financing activities	2,789	8,509
Net (decrease) increase in cash	(1,362)	1,449
Cash and cash equivalents beginning of period	1,489	40
Cash and cash equivalents end of period	128	1,489
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest expense	5	5
Cash paid for income taxes	$ 0	$ 0

The net proceeds or assets obtained in excess of (less than) the net carrying amount of assets recorded, or assets distributed and liabilities assumed less than (in excess of) estimated litigation liability extinguished, in settlement of a litigation matter. Represents (for other than an insurance entity in its normal claims settlement process), the amount of income (expense) recognized in the period to settle pending or threatened litigation and insurance claims.

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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SUN RIVER ENERGY, INC 10-K/A