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PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Tables)
 12 Months Ended
Sep. 30, 2025
PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION  
Schedule of property and equipment
Barnwell’s property and equipment is detailed as follows: 
Estimated
Useful
Lives		Gross
Property and
Equipment		Accumulated
Depletion,
Depreciation,
Amortization, and Impairment		Net
Property and
Equipment
At September 30, 2025:    
Proved oil and natural gas properties
  (full cost method)		$74,511,000 $(65,358,000)$9,153,000 
Other property and equipment
3 – 10 years
500,000 (491,000)9,000 
Total $75,011,000 $(65,849,000)$9,162,000 

Estimated
Useful
Lives		Gross
Property and
Equipment		Accumulated
Depletion,
Depreciation, Amortization, and Impairment		Net
Property and
Equipment
At September 30, 2024:    
Proved oil and natural gas properties
  (full cost method)		$83,557,000 $(67,003,000)$16,554,000 
Other property and equipment
3 – 10 years
509,000 (497,000)12,000 
Total $84,066,000 $(67,500,000)$16,566,000 
Schedule of reconciliation of the asset retirement obligation The following is a reconciliation of the asset retirement obligation: 
 Year ended September 30,
 20252024
Asset retirement obligation as of beginning of year$8,588,000 $9,833,000 
Obligations incurred on new wells drilled or acquired— 37,000 
Liabilities associated with properties sold(209,000)(442,000)
Revision of estimated obligation(694,000)(614,000)
Accretion expense808,000 900,000 
Payments(483,000)(1,139,000)
Foreign currency translation adjustment(235,000)13,000 
Asset retirement obligation as of end of year7,775,000 8,588,000 
Less current portion(613,000)(798,000)
Asset retirement obligation, long-term$7,162,000 $7,790,000