INVESTMENTS (Tables)

9 Months Ended

Jun. 30, 2015

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s investments is as follows:

	June 30, 2015		September 30, 2014
Investment in residential parcel	$	1,192,000	$	1,192,000
Investment in Kukio Resort land development partnerships	6,102,000		4,658,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total investments	$	7,344,000	$	5,900,000

Summarized financial information for the land development partnerships

Summarized financial information for the Kukio Resort land development partnerships is as follows:

	Three months ended June 30, 2015		Three months ended June 30, 2014
Revenue	$	12,078,000	$	2,228,000
Gross profit	$	5,285,000	$	778,000
Net earnings (loss)	$	4,215,000	$	(298,000	)

	Nine months ended June 30, 2015		November 27, 2013 - June 30, 2014
Revenue	$	22,785,000	$	3,850,000
Gross profit	$	9,694,000	$	1,541,000
Net earnings (loss)	$	6,779,000	$	(1,107,000	)

Kaupulehu Developments

INVESTMENTS

Summary of Increment I percentage of sales payment revenues received

The following table summarizes the Increment I percentage of sales payment revenues received from KD I.

	Three months ended   June 30,						Nine months ended   June 30,
	2015			2014			2015			2014
Sale of interest in leasehold land:
Proceeds	$	1,473,000		$	300,000		$	3,623,000		$	440,000
Fees	(207,000		)	(42,000		)	(508,000		)	(62,000		)
Revenues – sale of interest in leasehold land, net	$	1,266,000		$	258,000		$	3,115,000		$	378,000