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FORM 10-KSB/A-1

SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549



|[X]   | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended April 30, 2006
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|      |                                                                                                                              
|      | OR                                                                                                                           
|      |                                                                                                                              
|[   ] | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934                                     

Commission file number 000-51263

BIG CAT ENERGY CORPORATION



|NEVADA                                                       | 61-1500382                       
|------------------------------------------------------------ | ---------------------------------
|State or other jurisdiction of incorporation or organization | (IRS Employer Identification No.)

201 W. Lakeway
Suite 1000
Gillette, Wyoming 82718
(Address of principal executive offices, including zip code.)

(307) 685-3122 
(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:  None

Securities registered pursuant to Section 12(g) of the Act:  Common Stock, $0.00001 par value

Check if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES [   ]     NO [X]

Check if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. YES [   ]      NO [X]

Check whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).     YES [   ]     NO [X]

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Check whether the Issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   YES [X]     NO [   ]

Check if no disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein and will not be contained, to the best of Registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-KSB or any amendment to this Form 10-KSB.

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked price of such common equity, as of September 21, 2006: $21,696,000.

State the number of shares outstanding of each of the issuer's classes of common equity, as of September 21, 2006: 23,464,000 shares of common stock.

TABLE OF CONTENTS



|                                                  | Page
|------------------------------------------------- | ----
|                                                  |     
|PART II                                           |     
|Item 6.   Plan of Operations                      | 3   
|                                                  |     
|PART III                                          |     
|Item 7.   Financial Statements                    | 7   
|                                                  |     
|PART IV                                           |     
|Item 13.   Exhibits                               | 21  
|Item 14.   Principal Accounting Fees and Services | 21  

















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PART II

ITEM 6.     PLAN OF OPERATIONS.

This section of the prospectus includes a number of forward- looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this prospectus. These forward-looking states are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Plan of Operation

We are a start-up corporation and have not yet generated or realized any revenues from our current business operations.

Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months. We raised $395,000 gross proceeds, $394,951 net proceeds through a series of private placements. We believe the $394,951 will fund operations for at least one year.

Other than field testing and continuing development of the ARID, we will not be conducting any product research or development. Further we do not expect significant changes in the number of employees.

Our specific goal is to complete the field testing and development of the ARID, and establish a market for the ARID. Once we have completed the field tests of the ARID and started our direct marketing to oil and gas well operators, we will begin full operations and start to lease the ARID to the oil and gas well operators. At this time we can not estimate when we will generate revenue.

If we cannot generate sufficient revenues to continue operations, we will suspend or cease operations. If we cease operations, we do not know what we will do and we do not have any plans to do anything else.

Limited operating history; need for additional capital

There is no historical financial information about our current operations upon which to base an evaluation of our performance. We are in development stage operations and have not generated any revenues from current operations. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, the possibility that there is a lack of a sales market for our products, and possible cost overruns due to price and cost increases in services and products.

We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.



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Results of operations

Since Initiating Our Current Business Focus

We began our current focus of fluid redistribution in connection with drilling for coal bed methane.

Our net loss since our beginning our current business operation is $97,094, of which $33,380 is for professional fees.

Since changing our business focus, we sold 9,900,000 restricted shares of common stock to Timothy Barritt, Ray Murphy and Richard Stockdale, our officers and directors,  pursuant the exemption from registration contained in section 4(2) of the Securities Act of 1934.

Liquidity and capital resources

We believe that we have enough money to sustain operations for twelve months, but we cannot guarantee we will be able to remain in business. Our key to remaining in business is selling or leasing our equipment to customers, or licensing our technology to customers. If we are unable to successfully attract customers, we may quickly use up our money and will need to find alternative sources of money, like a public offering, a private placement of securities, or loans from our officers and directors or others in order for us to maintain our operations. Our officers and directors are committed to loan us money for our operations, however, there is no legally enforceable agreement in place that would require them to do so. At the present time, we have not made any arrangements to raise additional money. If we need additional money and can't raise it, we will either have to suspend operations until we do raise the money, or cease operations entirely. We believe that the money we have now will allow us to operate for one year. Other than as described in this paragraph, we have no other financing plans.

As of the date of this report, we have yet to generate revenues from our current business operations.

As of April 30, 2006, our total assets were $355,860, comprised of $324,989 of cash, and $30,871 of intangible assets, net of amortization. Our total liabilities were $81,918, comprised of $30,300 of accounts payable, and debt to related parties of $51,618.

Should we not be able to maintain operations, we will suspend operations until additional capital is available to us, or we will cease operations. Our management has no intention for us, if we cease operations, to negotiation with potential acquisition candidates.

Liquidity and Capital Resources

On April 28, 2006, we completed a private placement of securities and raised gross proceeds of $395,000. The net proceeds to us was $394,951. We sold a total of 8,400,000 shares of common stock to fifteen investors at prices ranging from $0.01 per share to $0.05 per share. We believe that the net proceeds will last at least one year. We issued the foregoing 8,400,000 shares of common stock as restricted securities pursuant to the exemptions from registration contained in Regulation S of the Securities Act of 1933 and section 4(2) of the Securities Act of 1933.  Shares sold pursuant to Regulation were sold to non U.S. persons outside the United States of America. Shares sold pursuant to section 4(2) of the Securities Act of 1933 were sold to persons who receive the same information that can be found in a Form SB-2 registration statement and were deemed sophisticated investors in that they understood our business and were able to read and understand financial statements.

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Recent Accounting Pronouncements

In March 2006, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 156, "Accounting for Servicing of Financial Assets, an Amendment of FASB Statement No. 140," (hereinafter "SFAS No. 156). This statement requires an entity to recognize a servicing asset or servicing liability each time it undertakes an obligation to service a financial asset by entering into a servicing contract in any of the following situations: a transfer of the servicer's financial assets that meets the requirements for sale accounting; a transfer of the servicer's financial assets to a qualifying special-purpose entity in a guaranteed mortgage securitization in which the transferor retains all of the resulting securities and classifies them as either available-for-sale securities or trading securities; or an acquisition or assumption of an obligation to service a financial asset that does not relate to financial assets of the servicer or its consolidated affiliates. The statement also requires all separately recognized servicing assets and servicing liabilities to be initially recorded at fair value, if practicable and permits an entity to choose either the amortization or fair value method for subsequent measurement of each class of servicing assets and liabilities. The statement further permits, at its initial adoption, a one-time reclassification of available-for-sale securities to trading securities by entities with recognized servicing rights, without calling into question the treatment of other available-for-sale securities under Statement No. 115, provided that the available-for-sale securities are identified in some manner as offsetting the entity's exposure to changes in fair value of servicing assets or servicing liabilities that a servicer elects to subsequently measure at fair value and requires separate presentation of servicing assets and servicing liabilities subsequently measured at fair value in the statement of financial position and additional disclosures for all separately recognized servicing assets and servicing liabilities. This statement is effective for fiscal years beginning after September 15, 2006, with early adoption permitted as of the beginning of an entity's fiscal year. Management believes the adoption of this statement will have no impact on the Company's financial condition or results of operations.

In February 2006, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 155, "Accounting for Certain Hybrid Financial Instruments, an Amendment of FASB Standards No. 133 and 140," (hereinafter SFAS No. 155). This statement established the accounting for certain derivatives embedded in other instruments. It simplifies accounting for certain hybrid financial instruments by permitting fair value remeasurement for any hybrid instrument that contains an embedded derivative that would otherwise require bifurcation under SFAS No. 133 as well as eliminating a restriction on the passive derivative instruments that a qualifying special-purpose entity may hold under SFAS No. 140. This statement allows a public entity to irrevocably elect to initially and subsequently measure a hybrid instrument that would be required to be separated into a host contract and derivative in its entirety at fair value (with changes in fair value recognized in earnings) so long as that instrument is not designated as a hedging instrument pursuant to the statement. SFAS No. 140 previously prohibited a qualifying special-purpose entity from holding a derivative financial instrument that pertains to a beneficial interest other than another derivative financial instrument. This statement is effective for fiscal years beginning after September 15, 2006, with early adoption permitted as of the beginning of an entity's fiscal year. Management believes the adoption of this statement will have no impact on the Company's financial condition or results of operations.







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In May 2005, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 154, "Accounting Changes and Error Corrections," (hereinafter "SFAS No. 154") which replaces Accounting Principles Board Opinion No. 20, "Accounting Changes", and SFAS No. 3, "Reporting Accounting Changes in Interim Financial Statements - An Amendment of APB Opinion No. 28". SFAS No. 154 provides guidance on accounting for and reporting changes in accounting principle and error corrections. SFAS No. 154 requires that changes in accounting principle be applied retrospectively to prior period financial statements and is effective for fiscal years beginning after December 15, 2005. We do not expect SFAS No. 154 to have a material impact on its consolidated financial position, results of operations, or cash flows.

In December 2004, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 148, Exchanges of Nonmonetary Assets - an Amendment of APB Opinion No. 29, (hereinafter ASFAS No. 148). This statement eliminates the exception to fair value for exchanges of similar productive assets and replaces it with a general exception for exchange transactions that do not have commercial substance, defined as transactions that are not expected to result in significant changes in the cash flows of the reporting entity. This statement is effective for financial statements for fiscal years beginning after June 15, 2005. Management believes the adoption of this statement will have no impact on our financial condition or results of operations.

In December 2004, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 152, Accounting for Real Estate Time-Sharing Transactions - an amendment of FASB Statements No. 66 and 67 (hereinafter ASFAS No. 152), which amends FASB Statement No. 66, Accounting for Sales of Real Estate, to reference the financial accounting and reporting guidance for real estate time-sharing transactions that is provided in AICPA Statement of Position 04-2, Accounting for Real Estate Time-Sharing Transactions (hereinafter ASOP 04-2. This statement also amends FASB Statement No. 67, Accounting for Costs and Initial Rental Operations of Real Estate Projects to state that the guidance for (a) incidental operations and (b) costs incurred to sell real estate projects does not apply to real estate time-sharing transactions. The accounting for those operations and costs is subject to the guidance in SOP 04-2. This statement is effective for financial statements for fiscal years beginning after June 15, 2005. Management believes the adoption of this statement will have no impact on the Companys financial condition or results of operations.

In November 2004, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 151, Inventory Costs - an amendment of ARB No. 43, Chapter 4 (hereinafter ASFAS No. 151. This statement amends the guidance in ARB No. 43, Chapter 4, Inventory Pricing, by clarifying that abnormal amounts of idle facility expense, freight, handling costs, and wasted material (spoilage) should be recognized as current-period charges and by requiring the allocation of fixed production overheads to inventory based on the normal capacity of the production facilities. This statement is effective for inventory costs incurred during fiscal years beginning after June 15, 2005. Management believes the adoption of this statement will have no impact on the Company's financial condition or results of operations.







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In December 2004, the Financial Accounting Standards Board issued a revision to Statement of Financial Accounting Standards No. 123 (revised 2004),Share-Based Payments (hereinafter ASFAS No. 123. This statement replaces FASB Statement No. 123, Accounting for Stock-Based Compensation, and supersedes APB Opinion No. 25, Accounting for Stock Issued to Employees. SFAS No. 123 (R) establishes standards for the accounting for share-based payment transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity's equity instruments or that may be settled by the issuance of those equity instruments. This statement covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based award, share appreciation rights and employee share purchase plans. SFAS No. 123 (R) requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the fair value of the award on the grant date (with limited exceptions). That cost will be recognized in the entity's financial statements over the period during which the employee is required to provide services in exchange for the award. Management has not currently evaluated the impact of adoption on its overall results of operations or financial position.

PART III

ITEM 7.     FINANCIAL STATEMENTS.

BIG CAT ENERGY CORPORATION 
(Formerly Big Cat Mining Corporation)
(A Development Stage Company)
Index to Financial Statements



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|Report of Independent Registered Public Accounting Firm                        | F-1                                             
|                                                                               |                                                  |          
|Balance Sheet at April 30, 2006                                                | F-2                                             
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|Statements of Operations for the years ended April 30, 2006 and 2005, and from |                                                 
|                                                                               | June 17, 1997 (inception) through April 30, 2006 | F-3      
|                                                                               |                                                  |          
|Statement of Changes in Shareholders' Equity for the period from               |                                                 
|                                                                               | June 17, 1997 (inception) through April 30, 2006 | F-4 & F-5
|                                                                               |                                                  |          
|Statements of Cash Flows for the years ended April 30, 2006 and 2005, and from |                                                 
|                                                                               | June 17, 1997 (inception) through April 30, 2006 | F-6      
|                                                                               |                                                  |          
|Notes to Financial Statements                                                  | F-7                                             





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Report of Independent Registered Public Accounting Firm

To the Board of Directors
Big Cat Energy Corporation (formerly Big Cat Mining Corporation):

We have audited the accompanying balance sheet of Big Cat Energy Corporation (a development stage company) as of April 30, 2006, and the related statements of operations, changes in shareholders' equity, and cash flows for each of the years in the two-year period ended April 30, 2006 and from June 19, 1997 (inception) through April 30, 2006.  These financial statements are the responsibility of the Company's management.  Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States).  Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.  An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.  An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.  We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Big Cat Energy Corporation as of April 30, 2006, and the results of its operations and its cash flows for each of the years in the two-year period ended April 30, 2006 and from June 19, 1997 (inception) through April 30, 2006 in conformity with auditing standards generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  As discussed in Note 1 to the financial statements, the Company has suffered recurring losses since inception which raises a substantial doubt about the ability of the Company to continue as a going concern.  Management's plans in regard to this matter are also described in Note 1.  The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

CORDOVANO AND HONECK LLPCordovano and Honeck LLP
Englewood, Colorado 
September 7, 2006





F-1

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|BIG CAT ENERGY CORPORATION           
|-------------------------------------
|(formerly Big Cat Mining Corporation)
|(A Development Stage Company)        
|Balance Sheet                        
|April 30, 2006                       
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|Assets                               
|Cash                                 
|Deferred costs (Note 1)              
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|Liabilities and Shareholders' Equity 
|Current liabilities:                 
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|Commitments (Note 4)                 
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|Shareholders' equity (Note 3):       
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See accompanying notes to financial statements
F-2

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|BIG CAT ENERGY CORPORATION                 
|-------------------------------------------
|(formerly Big Cat Mining Corporation)      
|(A Development Stage Company)              
|Statements of Operations                   
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|Costs and expenses:                        
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|Income tax provision (Note 5)              
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|Basic and diluted loss per share           
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|Weighted average common shares outstanding.











See accompanying notes to financial statements
F-3

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|BIG CAT ENERGY CORPORATION                  
|--------------------------------------------
|(formerly Big Cat Mining Corporation)       
|(A Development Stage Company)               
|Statement of Changes in Shareholders' Equity
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|Balance at inception                        
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|June 1997, issuance of common stock         
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|Net loss                                    
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|Balance at April 30, 1998                   
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|Net loss                                    
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|Balance at April 30, 1999                   
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|Contributed services (Note 2)               
|Contributed rent (Note 2)                   
|Net loss                                    
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|Balance at April 30, 2000                   
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|Contributed services (Note 2)               
|Contributed rent (Note 2)                   
|Net loss                                    
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|Balance at April 30, 2001                   
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|April, 2002, sale of common stock           
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|April 2002, common stock subscribed         
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|Cancellation of common stock (Note 2)       
|Contributed services (Note 2)               
|Contributed rent (Note 2)                   
|Expenses paid on behalf of Company (Note 2) 
|Net loss                                    
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|Balance at April 30, 2002                   





See accompanying notes to financial statements
F-4

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|BIG CAT ENERGY CORPORATION                         
|---------------------------------------------------
|(formerly Big Cat Mining Corporation)              
|(A Development Stage Company)                      
|Statement of Changes in Shareholders' Equity       
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|Contributed services (Note 2)                      
|Contributed rent (Note 2)                          
|Net loss                                           
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|Balance at April 30, 2003                          
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|Comprehensive loss:                                
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|Comprehensive loss                                 
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|Balance at April 30, 2004                          
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|Comprehensive loss:                                
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|Comprehensive loss                                 
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|Balance at April 30, 2005                          
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|March 2006, common stock issued to officers and    
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|March 2006, common shares sold in private          
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|March and April 2006, common shares sold in private
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|Comprehensive loss:                                
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|Comprehensive loss                                 
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|Balance at April 30, 2006                          







See accompanying notes to financial statements
F-5

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|BIG CAT ENERGY CORPORATION                       
|-------------------------------------------------
|(formerly Big Cat Mining Corporation)            
|(A Development Stage Company)                    
|Statements of Cash Flows                         
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|Cash flows from operating activities:            
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|Cash flows from investing activities:            
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|Cash flows from financing activities:            
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|Effect of exchange rate changes on cash          
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|Cash and cash equivalents:                       
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|Supplemental disclosure of cash flow information:
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See accompanying notes to financial statements

F-6

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BIG CAT MINING CORPORATION
(A Development Stage Company)
Notes to Financial Statements

(1)     Summary of Significant Accounting Policies

Organization and Basis of Presentation

Big Cat Energy Corporation (the "Company") was incorporated as "Big Cat Investment Services" on June 19, 1997 in the State of Nevada.  The Company changed its name to "Big Cat Mining Corporation" on July 31, 2001 and then changed its name to "Big Cat Energy Corporation" on March 29, 2006.

The Company is in the development stage in accordance with Statement of Financial Accounting Standards ("SFAS") No. 7.The Company has been in the development stage since inception and has no revenue-producing operations to date.

Big Cat Energy Corporation (the "Company") was incorporated on June 19, 1997 as Big Cat Investment Services, Inc. under the laws of the State of Nevada to engage in any lawful corporate purpose. The Company changed its name to Big Cat Mining Corporation on July 31, 2001, when management determined that the Company would acquire and explore a Wollastonite property in Northern British Columbia. On September 28, 2001, the Company entered into a mineral option agreement with Spirit Energy Corp. of Vancouver, British Columbia to acquire a 50% interest in 14 Wollastonite Claims in the Liard Mining Division of British Columbia.  This acquisition was the first material business which the Company undertook. The Company obtained an independent review of the project which confirmed that the project was worthy of further development, however, the Company was unable to attract financing to complete a further $2,333,000 in exploration on the property which was necessary for the Company to earn a 50% undivided interest. One month before the end of the fiscal quarter ended January 31, 2006, management signed a letter agreement terminating the option agreement on the property.

On January 24, 2006, the Company entered into an Asset Purchase Agreement with TDR Group LLC of Wyoming to acquire assets consisting of the present technology and design relating to fluid redistribution in well bore environments and fluid redistribution systems as described and claimed in the U.S. provisional utility patent application of the TDR Group LLC (the "Intellectual Property").

On March 13, 2006 the Company closed the transaction and delivered 12,450,000 restricted shares of common stock to TDR Group LLC.  The issuance of the 12,450,000 shares totaled approximately 91.8% of the Company's issued and outstanding common shares and resulted in a change in control of the Company.  The assets purchased include not only the technology and design of the Intellectual Property as intangible assets but also all corresponding patent applications for the United States or foreign patents for the Intellectual Property, any and all right to file applications for patent for the Intellectual Property and the actual corresponding patent rights (see Note 2).

Since closing on the Asset Purchase Agreement, the Company has been engaged in the business of developing technologies and equipment related to fluid redistribution for the oil and gas industry.

The Company has no plans to change its planned business activities or to combine with another business, and management not aware of any events or circumstances that might cause these plans to change. The plan of operation is forward looking and there is no assurance that the plan of operation will be successful. The Company's prospects for profitability are not favorable unless it can market, sell, or lease its fluid redistribution technology and equipment to oil and gas companies.

In the course of its past development activities, the Company has sustained operating losses and expects such losses to continue for the foreseeable future.  The Company plans to finance its operations, in the short-term, with debt and equity financing, and, in the longer term, with revenues from the sale of fluid redistribution technology and equipment. Inherent in the Company's business, however, are various risks and uncertainties, including its limited operating

F-7

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BIG CAT MINING CORPORATION
(A Development Stage Company)
Notes to Financial Statements

history, historical operating losses, dependence upon strategic alliances, and the limited success of start-up companies.  The Company's ability to continue as a going concern is dependent upon successful completion of additional financings and ultimately, upon achieving profitable operations.

On May 3, 2006 the Company changed its name to Big Cat Energy Corporation.

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less when acquired to be cash equivalents.  There were no cash equivalents at April 30, 2006.

Deferred Costs

Deferred costs consist of costs incurred to acquire patents that have not been granted.  If a patent application is denied or expires, the costs incurred are charged to operations in the year the application is denied or expires.  Amortization commences once a patent is granted.

Impairment and Disposal of Long-Lived Assets

The Company evaluates the carrying value of its long-lived assets under the provisions of Statement of Financial Accounting Standard ("SFAS") No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets".  Statement No. 144 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted future cash flows estimated to be generated by those assets are less than the assets' carrying amount.If such assets are impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.  Assets to be disposed of are reported at the lower of the carrying value or fair value, less costs to sell.  The Company recorded no impairments as of April 30,2006.

Income Taxes

The Company accounts for income taxes under the provisions of SAFS No. 109, Accounting for Income Taxes.  SFAS No. 109 requires recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.

Financial Instruments and Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts payable and accrued liabilities.  At April 30, 2006, the Company believes that the fair value of its financial instruments approximate their carrying values based on their terms.

F-8

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BIG CAT MINING CORPORATION
(A Development Stage Company)
Notes to Financial Statements

Stock-based Compensation

The Company accounts for stock-based compensation arrangements in accordance with Statement of Financial Accounting Standards (SFAS No. 123), "Accounting for Stock-Based Compensation," which permits entities to recognize as expense over the vesting period, the fair value of all stock-based awards on the date of grant.  Alternatively, SFAS No. 123 allows entities to continue to apply the provisions of Accounting Principle Board ("APB") Opinion No. 25 and provide pro forma net earnings (loss) disclosures for employee stock option grants as if the fair-value-based method defined in SFAS No. 123 had been applied.  The Company has elected to continue to apply the provisions of APB Opinion No. 25 and provide the pro forma disclosure provisions of SFAS No. 123.  The Company did not report pro forma disclosures in the accompanying financial statements as the Company did not grant any employee stock options as of April 30, 2006.

Foreign Currency Translation

The accounts of the Company's foreign operations have been translated into United States dollars.  Assets and liabilities of those operations are translated in U.S. dollars using exchange rates as of the balance sheet date; income and expenses are translated using the average exchange rates for the reporting period.  Translation adjustments are deferred in accumulated other comprehensive income (loss), a separate component of shareholders' equity.

Earnings (Loss) per Common Share

Basic net income per share is computed by dividing the net income available to common shareholders (the numerator) for the period by the weighted average number of common shares outstanding (the denominator) during the period.  The computation of diluted earnings is similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued.

At April 30, 2006, there was no variance between basic and diluted loss per share as there were no potentially dilutive common shares outstanding.

Recent Accounting Pronouncements

In December 2004, the FASB issued SFAS No. 153, "Exchanges of Nonmonetary Assets - an amendment of APB Opinion No. 29." This Statement eliminates the exception for nonmonetary exchanges of similar productive assets and replaces it with a general exception for exchanges of nonmonetary assets that do not have commercial substance.  A nonmonetary exchange has commercial substance if the future cash flows of the entity are expected to change significantly as a result of the exchange.  This Statement is effective for nonmonetary asset exchanges occurring in fiscal periods beginning after June 15, 2005. The Company does not expect application of SFAS No. 153 to have a material affect on its financial statements.

In December 2004, the FASB issued a revision to SFAS No. 123, "Share-Based Payment." This Statement supercedes APB Opinion No. 25, "Accounting for Stock Issued to Employees" and its related implementation guidance.  It establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services.  It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity's equity instruments or that may be settled by the issuance of those equity instruments.  This Statement does not change the accounting guidance for share-based payment transactions with parties other than employees provided in Statement No. 123 as originally issued and EITF Issue No. 96-18.  This

F-9

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BIG CAT MINING CORPORATION
(A Development Stage Company)
Notes to Financial Statements

Statement is effective for public entities that file as small business issuers as of the beginning of the first fiscal period that begins after December 15, 2005.  Should the Company become a public company, it will be required to adopt SFAS 123R at that time or January 1, 2006, which ever is later.  The Standard provides for a prospective application.  Under this method, the Company will begin recognizing compensation cost for equity based compensation for all new or modified grants after the date of adoption.  In addition, the Company will recognize the unvested potion of the grant date fair value of awards issued prior to the adoption based on the fair values previously calculated for disclosure purposes.  At April 30, 2005, the Company had no unvested options.

(2)     Related Party Transactions

Asset Purchase Agreement
On March 13, 2006, the Company acquired Intellectual Property (see Note 1) from TDR Group LLC ("TDR Group"), an affiliate owned by the Company's officers and directors that also hold a majority ownership in the Company.  The Company acquired the assets to expedite its business plan and facilitate equity financing.

Because the transaction occurred between related parties under common control, the assets acquired by the Company were recorded at the predecessor's historical cost basis, or $23,990.  The Company acquired the assets in exchange for 12,450,000 restricted shares of its common stock.

Indebtedness to Related Parties
RD Capital, Inc. ("RD Capital"), a former affiliate that was controlled by the Company's previous management, advanced the Company $33,697 and $11,467 for working capital during the years ended April 30, 2006 and 2005, respectively.  No scheduled maturity exists for the advances, which are interest free and due on demand. The advances, totaling $45,164, are included in the financial statements as "Indebtedness to related parties".  Management plans to settle the liability with cash, common stock, or a combination thereof.  The fair value of the related party debt approximates fair value due to the short-term maturity of the instruments.

TDR Group, LLC ("TDR Group"), an affiliate under common control, advanced the Company $6,454 for working capital during the year ended April 30, 2006.  No scheduled maturity exists for the advances, which are interest free and due on demand. The advances are included in the financial statements as "Indebtedness to related parties".  Management plans to settle the liability with cash, common stock, or a combination thereof.  The fair value of the related party debt approximates fair value due to the short-term maturity of the instruments.

Contributed Rent and Services
RD Capital contributed office space to the Company at no charge for the period from January 1, 2000 through April 30, 2003.  The use of such office space was valued in the accompanying financial statements based on rates for similar space in the local area.

Certain officers contributed their time and effort to the Company at no charge for the period from January 1, 2000 through April 30, 2003.  The time and effort was valued in the accompanying financial statements based on prevailing rates for such labor in the local market.

Common Stock Transactions
In April 2002, the Company's CFO purchased 513,000 shares of the Company's common stock pursuant to a private offering (see Note 3).  The CFO purchased the shares for $51,300, or $.10 per share.



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BIG CAT MINING CORPORATION
(A Development Stage Company)
Notes to Financial Statements

In June 1997, the Company issued 500,000 shares of its common stock to founders in exchange for organizing the Company.  The common stock was valued at $50 as determined in good faith by the Board of Directors.  In March 2002, the Company cancelled the 500,000 shares of common stock.

(3)     Shareholders' Equity

Private Offerings
During March 2006, the Company sold 2,500,000 restricted shares of its common stock for proceeds of $25,000, or $0.01 per share.  The offering was made in reliance on an exemption from registration of a trade in the United States under Section 4(2) of Regulation D of the United States Securities Act of 1933, as amended.  The Company relied upon exemptions from registration believed by it to be available under federal and state securities laws in connection with the offering.  All sales were conducted through the Company's officers and director.

During March and April 2006, the Company sold 7,400,000 restricted shares of its common stock for proceeds of $370,000, or $0.05 per share.  The offering was made in reliance on an exemption from registration of a trade in the United States under Section 4(2) of Regulation D of the United States Securities Act of 1933, as amended.  The Company relied upon exemptions from registration believed by it to be available under federal and state securities laws in connection with the offering.  All sales were conducted through the Company's officers and director.

The Company commenced an offering, pursuant to an exemption from registration requirements under Regulation S of the Securities Act of 1933, in December 2001 and closed such offering in April 2002.  The Company received $111,400 in offering proceeds from the sale of 1,114,000 shares of its common stock at a price of $.10 per share.

(4)     Commitments

On September 28, 2001, the Company and Canadian Spirit Resources, Inc. ("Spirit") (formerly Spirit Energy Corp.), a British Columbia corporation, entered into an Option Agreement (the "Agreement").  Under the terms of the Agreement, Spirit granted to the Company the sole and exclusive right and option to acquire an undivided 50 percent of the right, title and interest in certain mining claims located in the Liard Mining Division of British Columbia, in exchange for agreeing to fund an exploration program and to pay to Spirit a royalty upon commencement of production.  During the years ended April 30, 2006 and 2005, the Company paid Spirit $15,336 and $10,296, respectively, for mineral claim extensions and rental fees.

Exploration Funding Commitment
If the Company had acted on the option, it would have been committed to incur exploration expenditures on the mining claims in accordance with the following schedule:











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BIG CAT MINING CORPORATION
(A Development Stage Company)
Notes to Financial Statements



| |   |                                                                                                                                                                                                                   | * Amount in Commitment |          
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------- | ---------
| |   |                                                                                                                                                                                                                   | Stated in              |          
| |   |                                                                                                                                                                                                                   | $CAN                   | or       
| |   | December 31, 2005                                                                                                                                                                                                 | $                      | 500,000  
| |   | December 31, 2006                                                                                                                                                                                                 |                        | 1,000,000
| |   | December 31, 2007                                                                                                                                                                                                 |                        | 2,000,000
| |   |                                                                                                                                                                                                                   | $                      | 3,500,000
| |   |                                                                                                                                                                                                                  
| | * | The amount of the commitment would change in the foreseeable future, as the Agreement is stated in Canadian dollars.  The exchange rate used in the above table was approximately $1.18 (Canadian) to $1.00 (US.)

Commitment to Make Royalty Payments
Upon commencement of production, the Company would have been required to pay to Spirit a three percent (3%) net smelter returns royalty per annum.

Termination
The Company gave notice to Spirit to terminate the Option Agreement effective December 31, 2005.

(5)     Income Taxes

A reconciliation of U.S. statutory federal income tax rate to the effective rate follows for the years ended April 30, 2006 and 2005:



| |                                     | Years Ended                    |        
| | ----------------------------------- | ------------------------------ | -------
| |                                     | April 30,                      |        
| |                                     | 2006                           |        
| | U.S. statutory federal rate         | 27.40%                         |        
| | Permanent differences               | -0.14%                         |        
| | Net operating loss for which no tax |                                |        
| |                                     | benefit is currently available | -27.26%
| |                                     |                                | 0.00%  

At April 30, 2006, deferred taxes consisted of a net tax asset of $61,674, due to operating loss carryforwards of $267,268, which was fully allowed for in the valuation allowance of $61,674.  The valuation allowance offsets the net deferred tax asset for which there is no assurance of recovery.  The changes in the valuation allowance for years ended April 30, 2006 and 2005 were $39,576 and $3,471, respectively.  Net operating loss carryforwards will expire through 2026.

The valuation allowance will be evaluated at the end of each year, considering positive and negative evidence about whether the asset will be realized. At that time, the allowance will either be increased or reduced; reduction could result in the complete elimination of the allowance if positive evidence indicates that the value of the deferred tax asset is no longer impaired and the allowance is no longer required.

When the Company undergoes an ownership change, as defined in Section 382 of the Internal Revenue Code, the Company's tax net operating loss carryforwards generated prior to the ownership change may be subject to an annual limitation which could reduce or defer the utilization of those losses.

F-12

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BIG CAT MINING CORPORATION
(A Development Stage Company)
Notes to Financial Statements

(6)     Concentration of Credit Risk

The Company has concentrated its credit risk for cash by maintaining deposits in financial institutions, which may at times, exceed the amounts covered by insurance provided by the United States Federal Deposit Insurance Corporation (FDIC).  The loss that would have resulted from that risk totaled $252,246 at April 30, 2006, for the excess of the deposit liabilities reported by the financial institution over the amount that would have been covered by federal insurance.  We have not experienced any losses in such accounts and believe we are not exposed to any significant credit risk to cash.

(7)     Subsequent Events

From May through July 2006, the Company sold 4,065,000 restricted shares of its common stock for proceeds of $2,032,500, or $0.50 per share.  The private offering was made in reliance on an exemption from registration of a trade in the United States under Section 4(2) of Regulation D of the United States Securities Act of 1933, as amended.  The Company relied upon exemptions from registration believed by it to be available under federal and state securities laws in connection with the offering.  All sales were conducted through the Company's officers and director.  Following the above sales, the Company's common stock increased to 27,529,000 shares issued and outstanding.















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PART IV

ITEM 13.     EXHIBITS.

Exhibits

The following exhibits are filed with this amended Form 10-KSB:



|Exhibit No. | Document Description                                                                                                                                            
|----------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------
|31.1        | Certification of Principal Executive Officer  pursuant to Rule 13a-14 and Rule 15d-14(a), promulgated under the Securities and Exchange Act of 1934, as amended.
|31.2        | Certification of Principal Financial Officer pursuant to Rule 13a-14 and Rule 15d-14(a), promulgated under the Securities and Exchange Act of 1934, as amended. 
|32.1        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Chief Executive Officer).               
|32.2        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Chief Financial Officer).               

ITEM 14.     PRINCIPAL ACCOUNTING FEES AND SERVICES

(1) Audit Fees

The aggregate fees billed for each of the last two fiscal years for professional services rendered by the principal accountant for our audit of annual financial statements and review of financial statements included in our Form 10-QSBs or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for those fiscal years was:

| | 2006 | $ | 4,500.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants
| | ---- | - | -------- |  | ------------------------------------------------------
| | 2005 | $ | 4,000.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants

(2) Audit-Related Fees

The aggregate fees billed in each of the last two fiscal years for assurance and related services by the principal accountants that are reasonably related to the performance of the audit or review of our financial statements and are not reported in the preceding paragraph:

| | 2006 | $ | 0.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants
| | ---- | - | ---- |  | ------------------------------------------------------
| | 2005 | $ | 0.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants

(3) Tax Fees

The aggregate fees billed in each of the last two fiscal years for professional services rendered by the principal accountant for tax compliance, tax advice, and tax planning was:

| | 2006 | $ | 0.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants
| | ---- | - | ---- |  | ------------------------------------------------------
| | 2005 | $ | 0.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants





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(4) All Other Fees

The aggregate fees billed in each of the last tow fiscal yeas for the products and services provided by the principal accountant, other than the services reported in paragraphs (1), (2), and (3) was:

| | 2006 | $ | 0.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants
| | ---- | - | ---- |  | ------------------------------------------------------
| | 2005 | $ | 0.00 |  | Cordovano & Honeck, P.C., Certified Public Accountants

(5) Our audit committee's pre-approval policies and procedures described in paragraph (c)(7)(i) of Rule 2-01 of Regulation S-X were that the audit committee pre-approve all accounting related activities prior to the performance of any services by any accountant or auditor.

(6) The percentage of hours expended on the principal accountant's engagement to audit our financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant's full time, permanent employees was 0%.























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SIGNATURES

In accordance with Section 13 or 15(d) of the Securities and Exchange Act, the registrant has duly caused this amended report to be signed on its behalf by the undersigned, thereunto duly authorized, on this 21st day of September, 2006.



| | BIG CAT ENERGY CORPORATION
| | --------------------------
| |                           
| | BY:                       
| |                           
| |                           
| | BY:                       
| |                           

Pursuant to the requirements of the Securities Exchange Act of 1934, this amended report has been signed below by the following person on behalf of the Registrant and in the capacities.



|Signature            | Title                                   | Date              
|-------------------- | --------------------------------------- | ------------------
|                     |                                         |                   
|TIMOTHY BARRITT      | President, Principal Executive Officer, | September 21, 2006
|Timothy Barritt      | and a member of the Board of Directors. |                   
|                     |                                         |                   
|RAY MURPHY           | Director                                | September 21, 2006
|Ray Murphy           |                                         |                   
|                     |                                         |                   
|RICHARD G. STOCKDALE | Director                                | September 21, 2006
|Richard G. Stockdale |                                         |                   















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