RETIREMENT PLANS (Tables)

3 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost (income)

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

	Pension Plan				SERP
	Three months ended December 31,
	2023		2022		2023		2022
Interest cost	$	103,000	$	102,000	$	24,000	$	22,000
Expected return on plan assets	(192,000)		(167,000)		—		—
Amortization of net actuarial gain	—		—		(21,000)		(20,000)
Net periodic benefit (income) cost	$	(89,000)	$	(65,000)	$	3,000	$	2,000