SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) (Tables)

12 Months Ended

Sep. 30, 2018

Oil and Gas Exploration and Production Industries Disclosures [Abstract]

Summary of changes in the estimates of net interests in total proved developed reserves of oil and natural gas liquids and natural gas

	OIL & NGL (Bbls)		GAS (Mcf)		Total (Boe)
Proved reserves:
Balance at September 30, 2016	450,000		1,441,000		698,000
Revisions of previous estimates	85,000		2,103,000		447,000
Acquisitions of reserves	31,000		39,000		38,000
Less sales of reserves	(67,000	)	(200,000	)	(101,000	)
Less production	(86,000	)	(378,000	)	(151,000	)
Balance at September 30, 2017	413,000		3,005,000		931,000
Revisions of previous estimates	(2,000	)	(1,571,000	)	(273,000	)
Extensions, discoveries and other additions	46,000		144,000		71,000
Acquisitions of reserves	1,296,000		4,060,000		1,997,000
Less sales of reserves	(96,000	)	(255,000	)	(141,000	)
Less production	(67,000	)	(328,000	)	(123,000	)
Proved Reserves, September 30, 2018	1,590,000		5,055,000		2,462,000
Proved Developed Reserves, September 30, 2018	693,000		2,399,000		1,107,000
Proved Undeveloped Reserves, September 30, 2018	897,000		2,656,000		1,355,000

Schedule of capitalized costs relating to oil and natural gas producing activities

All capitalized costs relating to oil and natural gas producing activities, which were being depleted in all years, are summarized as follows:

	September 30,
	2018		2017
Proved properties	$	63,766,000	$	68,522,000
Unproved properties	180,000		186,000
Total capitalized costs	63,946,000		68,708,000
Accumulated depletion and depreciation	48,769,000		64,915,000
Net capitalized costs	$	15,177,000	$	3,793,000

Schedule of costs incurred in oil and natural gas property acquisition, exploration and development

	Year ended September 30,
	2018		2017
Acquisition of properties:
Unproved	$	6,000	$	70,000
Proved	13,422,000		381,000
Development costs	—		586,000
Total	$	13,428,000	$	1,037,000

Schedule of results of operations for oil and natural gas producing activities

	Year ended September 30,
	2018			2017
Net revenues	$	3,706,000		$	4,383,000
Production costs	(2,633,000		)	(3,028,000		)
Depletion	(826,000		)	(848,000		)
Pre-tax results of operations (1)	247,000			507,000
Estimated income tax benefit (2)	83,000			282,000
Results of operations (1)	$	330,000		$	789,000

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(1)   Before gain on sale of oil and natural gas properties, general and administrative expenses, interest expense, and foreign exchange gains and losses.

(2) Estimated income tax benefit includes changes to the deferred income tax valuation allowance necessary for the portion of Canadian tax law deferred tax assets that may not be realizable.

Schedule of standardized measure of discounted future net cash flows

	September 30,
	2018			2017
Future cash inflows	$	83,947,000		$	24,786,000
Future production costs	(41,130,000		)	(15,140,000		)
Future development costs	(13,753,000		)	(1,172,000		)
Future income tax expenses	(6,236,000		)	(2,401,000		)
Future net cash flows	22,828,000			6,073,000
10% annual discount for timing of cash flows	(8,992,000		)	(1,756,000		)
Standardized measure of discounted future net cash flows	$	13,836,000		$	4,317,000

Schedule of changes in standardized measure of discounted future net cash flows

	Year ended September 30,
	2018			2017
Beginning of year	$	4,317,000		$	2,910,000
Sales of oil and natural gas produced, net of production costs	(1,073,000		)	(1,355,000		)
Net changes in prices and production costs, net of royalties and wellhead taxes	(726,000		)	3,033,000
Extensions and discoveries	2,224,000			—
Net change due to purchases and sales of minerals in place	10,373,000			(305,000		)
Revisions of previous quantity estimates	(491,000		)	511,000
Net change in income taxes	(3,388,000		)	(1,247,000		)
Accretion of discount	418,000			305,000
Other - changes in the timing of future production and other	2,315,000			400,000
Other - net change in Canadian dollar translation rate	(133,000		)	65,000
Net change	9,519,000			1,407,000
End of year	$	13,836,000		$	4,317,000