RETIREMENT PLANS (Tables)

9 Months Ended

Jun. 30, 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 June 30,
	2023		2022		2023		2022
Interest cost	$	102,000	$	73,000	$	22,000	$	15,000
Expected return on plan assets	(167,000)		(156,000)		—		—
Amortization of net actuarial gain	—		—		(20,000)		—
Net periodic benefit (income) cost	$	(65,000)	$	(83,000)	$	2,000	$	15,000

	Pension Plan				SERP
	Nine months ended June 30,
	2023		2022		2023		2022
Interest cost	$	305,000	$	218,000	$	66,000	$	45,000
Expected return on plan assets	(500,000)		(467,000)		—		—
Amortization of net actuarial gain	—		—		(60,000)		—
Net periodic benefit (income) cost	$	(195,000)	$	(249,000)	$	6,000	$	45,000