INVESTMENTS (Tables)

6 Months Ended

Mar. 31, 2019

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s non-current investments is as follows:

	March 31, 2019		September 30, 2018
Investment in Kukio Resort Land Development Partnerships	$	920,000	$	1,558,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total non-current investments	$	970,000	$	1,608,000

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,
	2019			2018
Revenue	$	371,000		$	2,230,000
Gross profit	$	205,000		$	1,048,000
Net loss	$	(904,000	)	$	(185,000	)

	Six months ended March 31,
	2019			2018
Revenue	$	2,319,000		$	3,790,000
Gross profit	$	851,000		$	1,734,000
Net loss	$	(1,062,000	)	$	(688,000	)

Summary of increment I and increment II percentage of sales payment revenues received

The following table summarizes the Increment I and Increment II revenues 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,
	2019		2018		2019			2018
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	—	$	—	$	165,000		$	—
Fees - included in general and administrative expenses	—		—		(20,000		)	—
Sale of interest in leasehold land, net of fees	$	—	$	—	$	145,000		$	—