29 May 2015 – U.S. Oil & Gas Plc.- Interim Results

U.S. Oil & Gas Plc.

(“U.S. Oil” or the “Company”)

Interim Results

U.S. Oil & Gas Plc (GXG London: USOP, OTC New York: USOPY), the oil and gas exploration company with assets in Nevada, is pleased to report its interim results for the six months ended 31 March 2015.

Corporate highlights:

GXG Markets restored trading in the Company’s securities at 9.00 CET, Tuesday 26th of May 2015 after its suspension of 15 December 2014. This action follows the completion by GXG Markets of its investigation and the findings of an
independent Due Diligence Report that confirmed that the Company had not misled the market.

The primary aim of the Company has been to negotiate a partnership that would allow it to develop its Hot Creek Valley discovery by drilling further wells. To this end the Company has continued its intensive promotional activities
within the industry. Complex negotiations have taken place, and active engagement continues. The extraordinary industry turbulence of the last months and the negative impact of the GXG Markets suspension has undoubtedly affected the rate of progress in this regard. However, the Board believes that, as a conventional oil play with low uplift costs, the project remains a highly attractive partnership proposition.

Financial highlights:

The suspension of trading in the Company’s shares by GXG Markets exposed US Oil
and Gas to substantial additional costs. At the period-end the Company had
cash and cash-equivalents, excluding treasury shares, of US$271,521.

Operational highlights:

1. A Composite 3D model of the Hot Creek Valley property based on the data acquired in 2014 and identifying the oil pools is now complete.

2. A drill targeting study based on all available data is now complete.

Consolidated statement of comprehensive income

For the six months ended 31 March
2015

Six Months Six Months Year

Ended Ended Ended

Notes 31-Mar-15 31-Mar-14 30-Sep-14

$ $ $

Continuing Operations

Revenue

Other Income
255 196 434

Administrative Expenses (224,579) (492,025)
(318,633)

(Loss) before tax (224,382) (491,591)
(318,378)

Income tax expense
– – –

Loss for the period and total (224,382) (491,591)
comprehensive loss for the period (318,378)

Earnings per share (all continuing)

Basic and diluted loss per share 1.1
(cent) (0.76) (0.54) (1.13)

Consolidated statement of changes in equity

Ordinary Share Share Premium Share based Retained Total
Capital payments losses

$ $ $ $ $

Balance at 1 October 2013 5,670 9,742,553 168,305 (3,943,322) 5,973,206

Loss for the Period – (491,591) (491,591)
– –

Share based payments
reserve –

Balance at 30 September 5,670 9,742,553 168,305 (4,434,913) 5,481,615
2014

Balance at 30 September 5,670 9,742,553 168,305 (4,434,913) 5,481,615
2014

Loss for the Period – (318,378) (318,378)
– –

Share based Payments – –
reserves – –

Balance at 31 March 2015 5,670 9,742,553 168,305 (4,753,291) 5,163,237

Consolidated statement of financial
position

31-Mar-15 31-Mar-13 30-Sep-14

Note $ $ $

Non Current Assets 1.2 4,714,912
5,180,296 5,173,729

Current assets

Debtors
52,869 87,418 74,861

Cash and cash equivalents 2,043,803
271,521 519,240

Total assets 6,846,133
5,504,686 5,767,830

Equity and liabilities

Equity

Ordinary Share Capital 1.3
5,670 5,670 5,670

Share Premium 1.3 9,742,553
9,742,553 9,742,553

Share Based Payments Reserve
168,305 – 168,305

Retained Earnings (2,947,887)
(4,753,290) (4,434,913)

Equity attributable to the owners of 6,800,336
the Company 5,163,238 5,481,615

Current Liabilities

Trade & Other Payables
341,448 45,797 286,215

Total liabilities
341,448 45,797 286,215

Total equity and liabilities 6,846,133
5,504,686 5,767,830

Consolidated Statement of Cash Flows

Six Months Six Months Year

Ended Ended Ended

31-Mar-15 31-Mar-14 30-Sep-14

$ $ $

Cash flows from operating activities

(Loss) for the year (492,025)
(318,632) (224,579)

Movements in working Capital

Decrease/(increase) in trade and other 145,858 112,555
receivables 21,992

(Decrease)/Increase in trade and other
payables 55,233 (89,250) (3,858)

Cash used in operations (383,328)
(241,407) (167,971)

Interest Paid
– – –

Net cash (used) in operating activities (383,328)
(241,407) (167,971)

Cash flows from investing activities

Interest Received
255 196 434

Payments for exploration and evaluation
assets (6,567) (3,460) (83,851)

Net cash used in investing activities
(6,312) (3,264) (83,417)

Net (decrease) / increase in cash and cash (466,745)
equivalents (247,720) (171,236)

Cash and cash equivalents at the beginning 519,240 985,985 985,985
of period

Cash and cash equivalents at end of period 271,520 814,749 519,240

1 Notes to the Interim Financial
statements

1.1 Loss per share

The calculation of basis loss per ordinary share is based on the loss per
year and the average number of ordinary shares in issue during the relevant
year as set out below. There is no difference between the diluted loss per
share and the basic loss per share.

Six Months Six Months Year

Ended Ended Ended

31-Mar-15 31-Mar-14 30-Sep-14

$ $ $

Loss for period
(318,378) (224,382) (491,591)

Weighted average number of shares 41,682,356
41,682,356 41,682,356

Basic & Diluted (Loss) per share
(0.76) (0.54) (1.18)

1.2 Nevada, Total
America

$ $

Cost

At 1 October 2012 4,714,912 4,714,912

Additions 458,817 458,817

At 30 September 2013 4,714,912 4,714,912

Additions 458,817 458,817

At 30 September 2014 5,173,729 5,173,729

Additions 6,567 6,567

At 31st March 2015 5,180,296 5,180,296

Net Book Value

At 30 September 2014 5,173,729 5,173,729

At 31 March 2015 5,180,296 5,180,296

Expenditure on exploration activities is deferred on areas of interest
until a reasonable assessment can be determined of the existence or
otherwise of economically recoverable reserves. No amortisation has been
charged in the period. The directors have reviewed the carrying value of
the exploration and evaluation assets and consider it to be fairly stated
and not impaired at 31 March 2015. The recoverability of the exploration
and evaluation assets is dependent on the successful development or
disposal of oil and gas in the Group’s licence area.

1.3 Share Capital Six Months Six Months Year

Ended Ended Ended

31-Mar-15 31-Mar-14 30-Sep-14

$ $ $

Authorised equity

20,000,000,000 ordinary share of
€0.00001 2,854,000 2,854,000 2,854,000

Issued Share Capital Number Ord Share Share

Fully paid ordinary shares of shares Capital Premium

# $ $

Balance at 1 October 2012 41,682,356
5,670 9,942,553

Issue of shares for cash

Balance at 30 September 2013 41,682,356
5,670 9,942,553

Issue of shares for cash

Balance at 30 September 2014 41,682,356
5,670 9,942,553

Issue of shares for cash

Balance at 31 March 2015 41,682,356
5,670 9,942,553

THE DIRECTORS OF THE COMPANY ACCEPT RESPONSIBILITY FOR THE CONTENTS OF THIS
ANNOUNCEMENT

Neither this announcement nor the information contained herein constitutes an
offer or solicitation by U.S. Oil and Gas plc for the purchase or sale of any
securities nor does it constitute a solicitation to any person in any
jurisdiction where solicitation would be unlawful.

For further information contact:

Brian McDonnell, Chief Executive Officer +353 (1) 631 9022

Alexander David Securities Ltd – Corporate Finance Adviser
David Scott +44 (0) 20 7448 9820
James Dewhurst +44 (0) 20 7448 9820
Email: [email protected]

GXG Markets
Peter Almberg/Alex Benger +44 (0) 20 7 947 4303
[email protected]

ADR Broker Desk, Deutsche Bank
United Kingdom

Simon Davies and Richard Willis
Tel: +44 (0) 20 7547-6500
Fax: +44 (0) 20 7547-9995
E-mail: [email protected]

USA
Jay Berman
Tel: +1 212 250-9100
Fax: +1 732 544-6346
E-mail: [email protected]

About American Depositary Receipts (ADRs)
An ADR is a negotiable certificate that represents ownership in securities of a non U.S. company. ADRs are issued by a sponsoring U.S. bank and denominated in U.S. dollars. An ADR represents a specified number of shares (or one share) in
a foreign stock that is traded on a U.S. exchange.

ADRs allow foreign companies shares to be traded in a similar manner to shares in U.S. companies on the New York Stock Exchange (NYSE), the American Stock Exchange (AMEX), NASDAQ and the over-the-counter (OTC) market. ADRs enable U.S.
citizens to acquire shares in a foreign company without the need for cross border or cross currency transactions. Any dividends and capital gains are in U.S. dollars.

About U.S. Oil & Gas

U.S. Oil & Gas plc, (GXG London: USOP, OTC New York: USOPY), is an oil and gas exploration company with a strategy to identify and acquire oil and gas assets in the early phase of the upstream life-cycle and mature them. The Company’s
main asset is in Nye County, Nevada where it holds the entire share capital of US-based company, Major Oil International LLC (“Major Oil”). Major Oil has acquired rights to exploration and development acreage in Hot Creek Valley, Nye County, adjacent to the oil and gas rich Railroad Valley area of Nevada, both of which are part of the Sevier Thrust of central Nevada and western Utah, USA.

For further information please refer to our website at: www.usoil.us

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