LOSS PER COMMON SHARE (Tables)

6 Months Ended

Mar. 31, 2026

Reconciliations between net (loss) earnings attributable to the entity's stockholders and common shares outstanding of the basic and diluted net (loss) earnings per share computations

Reconciliations between net loss attributable to Barnwell stockholders and common shares outstanding of the basic and diluted net loss per share computations are detailed in the following table:


	Three months ended March 31,				Six months ended March 31,
	2026		2025		2026		2025
Numerator:
Net loss from continuing operations	$	(1,116,000)	$	(1,538,000)	$	(2,528,000)	$	(3,138,000)
Less: Net earnings (loss) attributable to non-controlling interests of continuing operations	34,000		—		48,000		(2,000)
Net loss from continuing operations attributable to Barnwell Industries, Inc.	(1,150,000)		(1,538,000)		(2,576,000)		(3,136,000)
Net loss earnings from discontinued operations	—		331,000		—		12,000
Net loss attributable to Barnwell Industries, Inc.	$	(1,150,000)	$	(1,207,000)	$	(2,576,000)	$	(3,124,000)

Denominator:
Basic weighted-average number of common shares outstanding	12,672,012		10,053,534		11,875,997		10,050,319
Effect of dilutive securities - common stock options and restricted stock units	—		—		—		—
Diluted weighted-average number of common shares outstanding	12,672,012		10,053,534		11,875,997		10,050,319

Basic and diluted loss per common share:
Net loss per common share from continuing operations attributable to Barnwell Industries, Inc. stockholders	$	(0.09)	$	(0.15)	$	(0.22)	$	(0.31)
Net loss per common share from discontinued operations	—		0.03		—		—
Net loss per common share attributable to Barnwell Industries, Inc. stockholders	$	(0.09)	$	(0.12)	$	(0.22)	$	(0.31)