INVESTMENTS (Tables)

6 Months Ended

Mar. 31, 2018

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s investments is as follows:

	March 31, 2018		September 30, 2017
Investment in Kukio Resort land development partnerships	$	1,926,000	$	2,159,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total investments	$	1,976,000	$	2,209,000

Summarized financial information for the land development partnerships

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

	Three months ended March 31,
	2018			2017
Revenue	$	2,230,000		$	1,322,000
Gross profit	$	1,048,000		$	454,000
Net loss	$	(185,000	)	$	(598,000	)

	Six months ended March 31,
	2018			2017
Revenue	$	3,790,000		$	26,196,000
Gross profit	$	1,734,000		$	11,950,000
Net (loss) earnings	$	(688,000	)	$	10,062,000

Kaupulehu Developments

INVESTMENTS

Summary of percentage of sales payment revenues received

The following table summarizes the percentage of sales payment revenues received from KD I and KD II and the amount of fees directly related to such revenues:

	Three months ended   March 31,				Six months ended   March 31,
	2018		2017		2018		2017
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	—	$	—	$	—	$	1,678,000
Fees - included in general and administrative expenses	—		—		—		(260,000		)
Proceeds from sale of interest in leasehold land, net of fees paid	$	—	$	—	$	—	$	1,418,000