INVESTMENTS (Tables)

3 Months Ended

Dec. 31, 2015

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s investments is as follows:

	December 31, 2015		September 30, 2015
Investment in Kukio Resort land development partnerships	$	6,401,000	$	6,238,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total investments	$	6,451,000	$	6,288,000

Summarized financial information for the land development partnerships

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

	Three months ended   December 31,
	2015		2014
Revenue	$	3,703,000	$	4,626,000
Gross profit	$	1,357,000	$	1,427,000
Net earnings	$	823,000	$	420,000

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   December 31,
	2015			2014
Sale of interest in leasehold land:
Proceeds	$	150,000		$	1,200,000
Fees	(21,000		)	(168,000		)
Revenues – sale of interest in leasehold land, net	$	129,000		$	1,032,000