SEGMENT INFORMATION (Tables)

3 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Schedule of financial information related to reporting segments

The following table presents certain financial information related to Barnwell’s reporting segments. All revenues reported are from external customers with no intersegment sales or transfers.

	Three months ended December 31,
	2025		2024
Revenues:
Oil and natural gas	$	2,630,000	$	3,897,000
Land investment	70,000		—
Other	31,000		11,000
Total before interest income	2,731,000		3,908,000
Interest income	15,000		26,000
Total revenues	$	2,746,000	$	3,934,000
Cost and expenses:
Oil and natural gas	$	2,071,000	$	2,496,000
Depletion, depreciation, and amortization:
Oil and natural gas	$	591,000	$	904,000
Other	1,000		—
Total depletion, depreciation, and amortization	$	592,000	$	904,000
Impairment:
Oil and natural gas	$	—	$	613,000
Operating profit (before general and administrative expenses):
Oil and natural gas	$	(32,000)	$	(116,000)
Land investment	70,000		—
Other	30,000		11,000
Total operating profit	68,000		(105,000)
General and administrative expenses	(1,616,000)		(1,163,000)
Foreign currency gain (loss)	47,000		(351,000)
Interest income	15,000		26,000
Loss from continuing operations before income taxes	$	(1,486,000)	$	(1,593,000)

Capital Expenditures:

	Three months ended December 31,
	2025		2024
Oil and natural gas	$	28,000	$	2,529,000
Other	—		—
Total	$	28,000	$	2,529,000

Assets By Segment:

	December 31, 2025		September 30, 2025
Oil and natural gas (1)
Canada	$	11,268,000	$	11,118,000
Other:
Cash and cash equivalents	3,622,000		2,886,000
Asset for retirement benefits	6,056,000		5,928,000
Corporate and other	521,000		880,000
Total	$	21,467,000	$	20,812,000

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(1)          Primarily located in the province of Alberta, Canada.

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas

Long-Lived Assets By Geographic Area:

	December 31, 2025		September 30, 2025
United States	$	6,076,000	$	5,965,000
Canada	9,564,000		9,617,000
Total	$	15,640,000	$	15,582,000

Revenue By Geographic Area:

	Three months ended December 31,
	2025		2024
United States	$	70,000	$	355,000
Canada	2,661,000		3,553,000
Total (before interest income)	$	2,731,000	$	3,908,000