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LOSS PER COMMON SHARE | 9 Months Ended
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Jun. 30, 2013
LOSS PER COMMON SHARE |
LOSS PER COMMON SHARE | 2. LOSS PER COMMON SHARE Basic earnings (loss) per share excludes dilution and is computed by dividing net earnings (loss) attributable to Barnwell stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share includes the potentially dilutive effect of outstanding common stock options, to the extent their inclusion would be dilutive. Potentially dilutive shares are excluded from the computation of diluted earnings (loss) per share if their effect is anti-dilutive. Potentially dilutive shares consist of the common shares issuable upon the exercise of outstanding stock options (both vested and non-vested) using the treasury stock method. Options to purchase 777,250 and 815,375 shares of common stock were excluded from the computation of diluted shares for the three and nine months ended June 30, 2013 and 2012, respectively, as their inclusion would have been antidilutive due to the net loss attributable to Barnwell stockholders. 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 tables:
|  | Three months ended June 30, 2013
|  | Net Loss |  | Shares |  | Per-Share
|  | (Numerator) |  | (Denominator) |  | Amount
Basic net loss per share |  |  | $ | (1,225,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.15 | )
Effect of dilutive securities - common stock options |  |  | - |  |  |  | - |  |  |  |  |
Diluted net loss per share |  |  | $ | (1,225,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.15 | )
|  | Nine months ended June 30, 2013
|  | Net Loss |  | Shares |  | Per-Share
|  | (Numerator) |  | (Denominator) |  | Amount
Basic net loss per share |  |  | $ | (6,915,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.84 | )
Effect of dilutive securities - common stock options |  |  | - |  |  |  | - |  |  |  |  |
Diluted net loss per share |  |  | $ | (6,915,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.84 | )
|  | Three months ended June 30, 2012
|  | Net Loss |  | Shares |  | Per-Share
|  | (Numerator) |  | (Denominator) |  | Amount
Basic net loss per share |  |  | $ | (1,366,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.17 | )
Effect of dilutive securities - common stock options |  |  | - |  |  |  | - |  |  |  |  |
Diluted net loss per share |  |  | $ | (1,366,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.17 | )
|  | Nine months ended June 30, 2012
|  | Net Loss |  | Shares |  | Per-Share
|  | (Numerator) |  | (Denominator) |  | Amount
Basic net loss per share |  |  | $ | (4,629,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.56 | )
Effect of dilutive securities - common stock options |  |  | - |  |  |  | - |  |  |  |  |
Diluted net loss per share |  |  | $ | (4,629,000 | ) |  |  | 8,277,160 |  |  |  | $ | (0.56 | )

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 + Details
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