in quarters prior to 2012 , all ngl sales revenues were included with natural gas sales revenues . results of operations fiscal year 20 1 3 compared to fiscal year 20 1 2 overview the company recorded net income of $ 13,960,049 , or $ 1.67 per share , in 2013 , compared to net income of $ 7,370,996 , or $ 0.88 per share , in 2012 . revenues increased in 2013 primarily due to higher oil and natural gas sales volumes and prices , partially offset by decreased lease bonuses received . expenses increased due to higher dd & a , loe and g & a in 2013 , partially offset by decreases in the provision for impairment and exploration costs and increases in other miscellaneous income . significant well additions , through drilling , in 2013 increased production volumes , resulting in higher dd & a and loe in 2013. oil , ngl and n atural g as sales oil , ngl and natural gas sales increased $ 19,787,444 or 48 % for 2013 , as compared to 2012. the increase was due to increased oil volumes of 53 % , increased natural gas volumes of 20 % , increased natural gas prices of 2 6 % and a 2 % increase in oil prices in 2013. the oil and ngl production increase is primarily the result of horizontal drilling in the marmaton/cleveland , hogshooter and granite wash in w estern oklahoma , horizontal cleveland drilling in the texas panhandle and horizontal woodford shale drilling in the anadarko and ardmore basins in ( 28 ) southern oklahoma . to a lesser extent , focused drilling in the permian basin in west texas , the bakken in north dakota and the mississippian in n orthern oklahoma contributed to the oil and ngl production increase . the natural gas production increase was primarily driven by horizontal development drilling in the arkansas fayetteville shale and natural gas production associated with the aforementioned oil and ngl drilling activity . production by quarter for 2013 and 2012 was as follows ( mcfe ) : replace_table_token_13_th lease bonus and rentals lease bonuses and rentals de creased $ 6,214,145 in 2013. the decrease was mainly due to the company leasing partial rights on 2,743 net mineral acres in roger mills county , oklahoma , for $ 4.8 million and leasing 2,431 net acres in the horizontal mississippian play in northern oklahoma for $ 1.7 million in 2012. there were no large leases of the company 's mineral acreage in 2013. gains ( losses ) on derivative contracts realized and unrealized gains and losses are scheduled below : replace_table_token_14_th the increase in gains was mainly due to the natural gas collars and natural gas fixed price swaps being more beneficial in 2013 , as nymex gas futures have fallen below the floor of the collars and the fixed gas prices of the swaps . as of september 30 , 201 3 , the company 's natural gas fixed price swaps have expiration dates of october , november and december 2013 ; the natural gas costless collar contracts have expiration dates of december 2013 and april 2014 ; the oil costless collar contracts have expiration dates of december 2013 and june 2014 and the oil fixed price swaps have an expiration date of december 2013. lease operating expenses ( loe ) loe increased $ 2,719,433 or 30 % in 2013. loe costs per mcfe of production increased from $ .86 in 2012 to $ .92 in 2013. the total loe increase is primarily related to increased field operating costs of $ 726,095 in 2013 compared to 2012. field operating costs increased mainly due to the large addition in the number of wells drilled in 2013. field operating costs were $ .40 per mcfe in 2013 compared to $ .42 per mcfe in 2012 , a 5 % decrease . this decrease in rate is principally the result of fewer well workovers performed in 2013 . ( 29 ) the increase in loe related to field operating costs was also coupled with an increase in handling fees ( primarily gathering , transportation and marketing costs ) on natural gas of $ 1,993,338 in 2013 , as compared to 2012. on a per mcfe basis , these fees were up $ .07 due to higher natural gas prices . handling fees are mainly charged as a percent of natural gas sales , but can also be charged based on natural gas production volumes . exploration costs exploration costs were $ 9,795 in 2013 , compared to $ 979,718 in 2012 , a $ 969,923 decrease . during 2013 , leasehold impairment and expired leasehold totaled $ 70,638 , compared to $ 377,942 during 2012 , a $ 307,304 decrease . the decline was driven by lower provisions for expected lease expirations in 2013 , as compared to 2012. charges on three exploratory dry holes totaled $ 601,776 during 2012 ; whereas , in 2013 the company had no exploratory dry holes and received a net credit adjustment of $ 60,843 for exploratory dry hole costs incurred in previous years . depreciation , depletion and amortization ( dd & a ) dd & a increased $ 2,884,529 or 15 % in 2013. dd & a per mcfe was $ 1.69 in 2013 , compared to $ 1.80 in 2012. dd & a increased $ 4,284,278 due to oil , ngl and natural gas production volumes increasing 2 2 % in the 2013 period , compared to the 2012 period . an offsetting decrease of $ 1,3 9 9,749 was caused by a n $ .11 decrease in the dd & a rate . this rate decrease is principal ly due to positive performance and price revisions increasing ultimate reserves at september 30 , 2013 , for a significant number of wells . story_separator_special_tag as of september 30 , 20 12 , the company 's natural gas basis protection swaps ha d an expiration date of december 2012 ; the natural gas costless collar contracts ha d expiration dates of october 2012 and january 2013 ; the oil costless collar contracts ha d an expiration date of december 2012. lease operating expenses ( loe ) loe increased $ 700,216 or 8 % in 2012. loe costs per mcfe of production decreased from $ .95 in 2011 to $ .86 i n 2012. the total loe increase wa s primarily related to increased field operating costs of $ 487,388 in 2012 compared to 2011. field operating costs increased mainly due to the large addition of wells through acquisition and drilling in 2012. field operating costs were $ .42 per mcfe in 2012 compared to $ .44 per mcfe in 2011 , a 5 % decrease . this decrease in rate wa s principally the result of fewer well workovers performed in 2012. the increase in loe related to field operating costs was also coupled with an increase in handling fees ( primarily gathering , transportation and marketing costs ) on natural gas of $ 212,828 in 2012 , as compared to 2011. on a per mcfe basis , these fees were down $ .06 due to lower natural gas prices and the addition of significant oil production , which is unencumbered by these fees . handling fees are mainly charged as a percent of natural gas sales but can also be charged based on natural gas production volumes . exploration costs exploration costs were $ 979,718 in 2012 compared to $ 1,025,542 in 2011 , a $ 45,824 decrease . during 2012 , leasehold impairment and expired leasehold totaled $ 377,942 compared to $ 482,491 during 2011 , a $ 104,549 decrease . the decline was driven by lower provisions for expected lease expirations in 2012 , as compared to 2011. charges on three exploratory dry holes totaled $ 601,776 during 2012 ; whereas , in 2011 the company incurred exploratory dry hole costs on two wells totaling $ 543,0 5 1. depreciation , depletion and amortization ( dd & a ) ( 32 ) dd & a increased $ 4,349,051 or 30 % in 2012. dd & a per mcfe was $ 1.8 0 in 2012 compared to $ 1.65 in 2011. dd & a increased $ 2,738,695 due to oil , ngl and natural gas production volumes increasing 19 % in the 2012 period compared to the 2011 period . the remaining increase of $ 1,610,356 was caused by a $ .1 5 increase in the dd & a rate . this rate increase is mainly due to negative price revisions reducing ultimate reserves on a significant number of wells in reserves reported at september 30 , 2012 , as well as higher finding cost experienced in oil and liquids - rich areas where the company is drilling and has had new wells come on line . provision for impairment the provision for impairment decreased $ 901,654 in 2012 , as compared to 2011. during 2012 , impairment of $ 826,508 was recorded on twelve small fields in oklahoma . these fields have one to a few wells and are more susceptible to impairment when a well in the field experiences downward reserve revisions , or when a newly completed well with low reserves is added to one of these fields . during the 2011 period , impairment of $ 1,728,162 was recorded on nine small fields in oklahoma and texas . general and administrative costs ( g & a ) g & a increased $ 394,19 3 or 7 % in 2012. the increase is primarily related to increases in the following expense categories : personnel $ 419,166 and legal fees $ 118,245. these were partially offset by decreases in technical consulting , board fees , company insurance and other expenses of $ 143,218 in 2012. the increase in 2012 personnel related expenses was the result of additional employee s and annual increases in salaries and bonuses totaling $ 206,806 , restricted stock expense increase of $ 178,441 and higher esop expense of $ 25,475. the increase in legal expenses resulted from increased acquisition activity and a quiet title defense settlement in 2012. provision ( benefit ) for income taxes the 2012 provision for income taxes of $ 3,274,000 was based on a pre-tax income of $ 10,644,996 , as compared to a provision for income taxes of $ 3,192,000 in 2011 , based on a pre-tax income of $ 11 , 685 ,912. the effective tax rate for 2012 was 31 % , compared to an effective tax rate for 2011 of 27 % . the 2012 effective tax rate increase of 4 % was due to increased state income taxes of $ 553,926 , partially offset by an excess percentage depletion benefit increase of $ 112,524. the 2012 state income tax increase was a result of significantly higher lease bonus income in oklahoma , combined with lower intangible drilling cost deductions from oklahoma taxable income . the company 's utilization of excess percentage depletion ( which is a permanent tax benefit ) decreases the provision for income taxes . the benefit of excess percentage depletion is not directly related to the amount of recorded income or loss . accordingly , in cases where the recorded income or loss is relatively small , the proportional effect of the excess percentage depletion on the effective tax rate may become significant . story_separator_special_tag style= `` margin:0pt ; line-height : normal ; text-align : left ; font-family : times new roman ; font-size : 12pt `` > based on expected capital expenditure levels and anticipated cash provided by operating activities for 2014 , the company has sufficient liquidity to fund its ongoing operations and , combined with availability under its credit facility , to fund acquisitions . contractual obligations and commitments t he company

liquidity and capital resources at september 30 , 2013 , the company had positive working capital of $ 7,504,588 , as compared to positive working capital of $ 3,995,103 at september 30 , 2012 . liquidity cash and cash equivalents were $ 2,867,171 as of september 30 , 2013 , compared to $ 1,984,099 at september 30 , 2012 , an increase of $ 883,072 . cash flows for the 12 months ended september 30 are summarized as follows : ( 33 ) replace_table_token_17_th operating activities : net cash provided by operating activities increased $ 12,030,913 during 2013 , as compared to 2012 , the result of the following :  receipts of oil , ngl and natural gas sales ( net of production taxes and gathering , transportation and marketing costs ) increased $ 11,844,2 8 1 .  i ncreased receipts from partnership distributions o f $ 316,418 combined with lower income tax payments of $ 505,466 .  decreased n et realized gains on derivative contracts of $ 448,478 .  increased c ash expenditures for f ield related loe of $ 435,800. investing activities : net cas h used in investing activities decreased $ 11,924,285 during 2013 , as compared to 2012 , due to :  a decrease in cash used to acquire properties of $ 19,360,371 ( $ 18.8 million was used in the first quarter of 2012 to acquire producing properties , leasehold and mineral acreage in arkansas ) .  lower lease bonus payments received during 2013 of $ 1,023,368 , compared to $ 7,265,808 during 2012 , which decreased cash provided by investing activities by $ 6,242,440 .  higher drilling and completion activity during 2013 increased capital expenditures by $ 1,618,479. financing activities : 2013 n et cash used in financing activities was $ 10,154,362 , as compared to net cash provided by financing activities in 2012 of $ 11,394,864 , result ing in a net increase of $ 21,549,226 of cash used in financing activities .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources at september 30 , 2013 , the company had positive working capital of $ 7,504,588 , as compared to positive working capital of $ 3,995,103 at september 30 , 2012 . liquidity cash and cash equivalents were $ 2,867,171 as of september 30 , 2013 , compared to $ 1,984,099 at september 30 , 2012 , an increase of $ 883,072 . cash flows for the 12 months ended september 30 are summarized as follows : ( 33 ) replace_table_token_17_th operating activities : net cash provided by operating activities increased $ 12,030,913 during 2013 , as compared to 2012 , the result of the following :  receipts of oil , ngl and natural gas sales ( net of production taxes and gathering , transportation and marketing costs ) increased $ 11,844,2 8 1 .  i ncreased receipts from partnership distributions o f $ 316,418 combined with lower income tax payments of $ 505,466 .  decreased n et realized gains on derivative contracts of $ 448,478 .  increased c ash expenditures for f ield related loe of $ 435,800. investing activities : net cas h used in investing activities decreased $ 11,924,285 during 2013 , as compared to 2012 , due to :  a decrease in cash used to acquire properties of $ 19,360,371 ( $ 18.8 million was used in the first quarter of 2012 to acquire producing properties , leasehold and mineral acreage in arkansas ) .  lower lease bonus payments received during 2013 of $ 1,023,368 , compared to $ 7,265,808 during 2012 , which decreased cash provided by investing activities by $ 6,242,440 .  higher drilling and completion activity during 2013 increased capital expenditures by $ 1,618,479. financing activities : 2013 n et cash used in financing activities was $ 10,154,362 , as compared to net cash provided by financing activities in 2012 of $ 11,394,864 , result ing in a net increase of $ 21,549,226 of cash used in financing activities .
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 Suspicious Activity Report : in quarters prior to 2012 , all ngl sales revenues were included with natural gas sales revenues . results of operations fiscal year 20 1 3 compared to fiscal year 20 1 2 overview the company recorded net income of $ 13,960,049 , or $ 1.67 per share , in 2013 , compared to net income of $ 7,370,996 , or $ 0.88 per share , in 2012 . revenues increased in 2013 primarily due to higher oil and natural gas sales volumes and prices , partially offset by decreased lease bonuses received . expenses increased due to higher dd & a , loe and g & a in 2013 , partially offset by decreases in the provision for impairment and exploration costs and increases in other miscellaneous income . significant well additions , through drilling , in 2013 increased production volumes , resulting in higher dd & a and loe in 2013. oil , ngl and n atural g as sales oil , ngl and natural gas sales increased $ 19,787,444 or 48 % for 2013 , as compared to 2012. the increase was due to increased oil volumes of 53 % , increased natural gas volumes of 20 % , increased natural gas prices of 2 6 % and a 2 % increase in oil prices in 2013. the oil and ngl production increase is primarily the result of horizontal drilling in the marmaton/cleveland , hogshooter and granite wash in w estern oklahoma , horizontal cleveland drilling in the texas panhandle and horizontal woodford shale drilling in the anadarko and ardmore basins in ( 28 ) southern oklahoma . to a lesser extent , focused drilling in the permian basin in west texas , the bakken in north dakota and the mississippian in n orthern oklahoma contributed to the oil and ngl production increase . the natural gas production increase was primarily driven by horizontal development drilling in the arkansas fayetteville shale and natural gas production associated with the aforementioned oil and ngl drilling activity . production by quarter for 2013 and 2012 was as follows ( mcfe ) : replace_table_token_13_th lease bonus and rentals lease bonuses and rentals de creased $ 6,214,145 in 2013. the decrease was mainly due to the company leasing partial rights on 2,743 net mineral acres in roger mills county , oklahoma , for $ 4.8 million and leasing 2,431 net acres in the horizontal mississippian play in northern oklahoma for $ 1.7 million in 2012. there were no large leases of the company 's mineral acreage in 2013. gains ( losses ) on derivative contracts realized and unrealized gains and losses are scheduled below : replace_table_token_14_th the increase in gains was mainly due to the natural gas collars and natural gas fixed price swaps being more beneficial in 2013 , as nymex gas futures have fallen below the floor of the collars and the fixed gas prices of the swaps . as of september 30 , 201 3 , the company 's natural gas fixed price swaps have expiration dates of october , november and december 2013 ; the natural gas costless collar contracts have expiration dates of december 2013 and april 2014 ; the oil costless collar contracts have expiration dates of december 2013 and june 2014 and the oil fixed price swaps have an expiration date of december 2013. lease operating expenses ( loe ) loe increased $ 2,719,433 or 30 % in 2013. loe costs per mcfe of production increased from $ .86 in 2012 to $ .92 in 2013. the total loe increase is primarily related to increased field operating costs of $ 726,095 in 2013 compared to 2012. field operating costs increased mainly due to the large addition in the number of wells drilled in 2013. field operating costs were $ .40 per mcfe in 2013 compared to $ .42 per mcfe in 2012 , a 5 % decrease . this decrease in rate is principally the result of fewer well workovers performed in 2013 . ( 29 ) the increase in loe related to field operating costs was also coupled with an increase in handling fees ( primarily gathering , transportation and marketing costs ) on natural gas of $ 1,993,338 in 2013 , as compared to 2012. on a per mcfe basis , these fees were up $ .07 due to higher natural gas prices . handling fees are mainly charged as a percent of natural gas sales , but can also be charged based on natural gas production volumes . exploration costs exploration costs were $ 9,795 in 2013 , compared to $ 979,718 in 2012 , a $ 969,923 decrease . during 2013 , leasehold impairment and expired leasehold totaled $ 70,638 , compared to $ 377,942 during 2012 , a $ 307,304 decrease . the decline was driven by lower provisions for expected lease expirations in 2013 , as compared to 2012. charges on three exploratory dry holes totaled $ 601,776 during 2012 ; whereas , in 2013 the company had no exploratory dry holes and received a net credit adjustment of $ 60,843 for exploratory dry hole costs incurred in previous years . depreciation , depletion and amortization ( dd & a ) dd & a increased $ 2,884,529 or 15 % in 2013. dd & a per mcfe was $ 1.69 in 2013 , compared to $ 1.80 in 2012. dd & a increased $ 4,284,278 due to oil , ngl and natural gas production volumes increasing 2 2 % in the 2013 period , compared to the 2012 period . an offsetting decrease of $ 1,3 9 9,749 was caused by a n $ .11 decrease in the dd & a rate . this rate decrease is principal ly due to positive performance and price revisions increasing ultimate reserves at september 30 , 2013 , for a significant number of wells . story_separator_special_tag as of september 30 , 20 12 , the company 's natural gas basis protection swaps ha d an expiration date of december 2012 ; the natural gas costless collar contracts ha d expiration dates of october 2012 and january 2013 ; the oil costless collar contracts ha d an expiration date of december 2012. lease operating expenses ( loe ) loe increased $ 700,216 or 8 % in 2012. loe costs per mcfe of production decreased from $ .95 in 2011 to $ .86 i n 2012. the total loe increase wa s primarily related to increased field operating costs of $ 487,388 in 2012 compared to 2011. field operating costs increased mainly due to the large addition of wells through acquisition and drilling in 2012. field operating costs were $ .42 per mcfe in 2012 compared to $ .44 per mcfe in 2011 , a 5 % decrease . this decrease in rate wa s principally the result of fewer well workovers performed in 2012. the increase in loe related to field operating costs was also coupled with an increase in handling fees ( primarily gathering , transportation and marketing costs ) on natural gas of $ 212,828 in 2012 , as compared to 2011. on a per mcfe basis , these fees were down $ .06 due to lower natural gas prices and the addition of significant oil production , which is unencumbered by these fees . handling fees are mainly charged as a percent of natural gas sales but can also be charged based on natural gas production volumes . exploration costs exploration costs were $ 979,718 in 2012 compared to $ 1,025,542 in 2011 , a $ 45,824 decrease . during 2012 , leasehold impairment and expired leasehold totaled $ 377,942 compared to $ 482,491 during 2011 , a $ 104,549 decrease . the decline was driven by lower provisions for expected lease expirations in 2012 , as compared to 2011. charges on three exploratory dry holes totaled $ 601,776 during 2012 ; whereas , in 2011 the company incurred exploratory dry hole costs on two wells totaling $ 543,0 5 1. depreciation , depletion and amortization ( dd & a ) ( 32 ) dd & a increased $ 4,349,051 or 30 % in 2012. dd & a per mcfe was $ 1.8 0 in 2012 compared to $ 1.65 in 2011. dd & a increased $ 2,738,695 due to oil , ngl and natural gas production volumes increasing 19 % in the 2012 period compared to the 2011 period . the remaining increase of $ 1,610,356 was caused by a $ .1 5 increase in the dd & a rate . this rate increase is mainly due to negative price revisions reducing ultimate reserves on a significant number of wells in reserves reported at september 30 , 2012 , as well as higher finding cost experienced in oil and liquids - rich areas where the company is drilling and has had new wells come on line . provision for impairment the provision for impairment decreased $ 901,654 in 2012 , as compared to 2011. during 2012 , impairment of $ 826,508 was recorded on twelve small fields in oklahoma . these fields have one to a few wells and are more susceptible to impairment when a well in the field experiences downward reserve revisions , or when a newly completed well with low reserves is added to one of these fields . during the 2011 period , impairment of $ 1,728,162 was recorded on nine small fields in oklahoma and texas . general and administrative costs ( g & a ) g & a increased $ 394,19 3 or 7 % in 2012. the increase is primarily related to increases in the following expense categories : personnel $ 419,166 and legal fees $ 118,245. these were partially offset by decreases in technical consulting , board fees , company insurance and other expenses of $ 143,218 in 2012. the increase in 2012 personnel related expenses was the result of additional employee s and annual increases in salaries and bonuses totaling $ 206,806 , restricted stock expense increase of $ 178,441 and higher esop expense of $ 25,475. the increase in legal expenses resulted from increased acquisition activity and a quiet title defense settlement in 2012. provision ( benefit ) for income taxes the 2012 provision for income taxes of $ 3,274,000 was based on a pre-tax income of $ 10,644,996 , as compared to a provision for income taxes of $ 3,192,000 in 2011 , based on a pre-tax income of $ 11 , 685 ,912. the effective tax rate for 2012 was 31 % , compared to an effective tax rate for 2011 of 27 % . the 2012 effective tax rate increase of 4 % was due to increased state income taxes of $ 553,926 , partially offset by an excess percentage depletion benefit increase of $ 112,524. the 2012 state income tax increase was a result of significantly higher lease bonus income in oklahoma , combined with lower intangible drilling cost deductions from oklahoma taxable income . the company 's utilization of excess percentage depletion ( which is a permanent tax benefit ) decreases the provision for income taxes . the benefit of excess percentage depletion is not directly related to the amount of recorded income or loss . accordingly , in cases where the recorded income or loss is relatively small , the proportional effect of the excess percentage depletion on the effective tax rate may become significant . story_separator_special_tag style= `` margin:0pt ; line-height : normal ; text-align : left ; font-family : times new roman ; font-size : 12pt `` > based on expected capital expenditure levels and anticipated cash provided by operating activities for 2014 , the company has sufficient liquidity to fund its ongoing operations and , combined with availability under its credit facility , to fund acquisitions . contractual obligations and commitments t he company

