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RETIREMENT PLANS (Tables)
3 Months Ended
Dec. 31, 2025
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 PlanSERP
 Three months ended December 31,
 2025202420252024
Interest cost$102,000 $98,000 $26,000 $23,000 
Expected return on plan assets(230,000)(200,000)— — 
Amortization of net actuarial gain —  — 
Net periodic benefit (income) cost$(128,000)$(102,000)$26,000 $23,000