RETIREMENT PLANS (Tables)

6 Months Ended

Mar. 31, 2023

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost (income)

The following tables detail the components of net periodic benefit (income) cost for Barnwell’s retirement plans:

	Pension Plan				SERP
	Three months ended March 31,
	2023		2022		2023		2022
Interest cost	$	101,000	$	72,000	$	22,000	$	15,000
Expected return on plan assets	(166,000)		(155,000)		—		—
Amortization of net actuarial gain	—		—		(20,000)		—
Net periodic benefit (income) cost	$	(65,000)	$	(83,000)	$	2,000	$	15,000

	Pension Plan				SERP
	Six months ended March 31,
	2023		2022		2023		2022
Interest cost	$	203,000	$	145,000	$	44,000	$	30,000
Expected return on plan assets	(333,000)		(311,000)		—		—
Amortization of net actuarial gain	—		—		(40,000)		—
Net periodic benefit (income) cost	$	(130,000)	$	(166,000)	$	4,000	$	30,000