XML 51 R35.htm IDEA: XBRL DOCUMENT
v3.6.0.2

SHARE-BASED PAYMENTS (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2016
Share-based payments |
Schedule of share-based compensation (benefit) expense | The Company’s share-based compensation benefit and related income tax effects are as follows:
| Year ended September 30,
| 2016 |  | 2015
Share-based benefit | $ | (22,000 | ) |  | $ | (140,000 | )
Income tax effect | $ | — |  |  | $ | — |
Equity-classified share options |
Share-based payments |
Summary of the activity in share options | A summary of the activity in Barnwell’s equity-classified share options from October 1, 2015 through September 30, 2016 is presented below:
Options | Shares |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term |  | Aggregate Intrinsic Value
Outstanding at October 1, 2015 | 30,000 |  |  | $ | 3.01 |  |  |  |  |  |
Granted | — |  |  | — |  |  |  |  |  |
Exercised | — |  |  | — |  |  |  |  |  |
Expired/Forfeited | — |  |  | — |  |  |  |  |  |
Outstanding at September 30, 2016 | 30,000 |  |  | $ | 3.01 |  |  | 7.2 |  | $ | — |
Exercisable at September 30, 2016 | 15,000 |  |  | $ | 3.01 |  |  | 7.2 |  | $ | — |
Liability-classified share options |
Share-based payments |
Schedule of share-based compensation (benefit) expense | The following table summarizes the components of the total share-based compensation for liability-classified awards:
| Year ended September 30,
| 2016 |  | 2015
Due to vesting | $ | 4,000 |  |  | $ | 10,000 |
Due to remeasurement | (36,000 | ) |  | (170,000 | )
Total share-based compensation benefit for liability-based awards | $ | (32,000 | ) |  | $ | (160,000 | )
Summary of the activity in share options | A summary of the activity in Barnwell’s liability-classified share options from October 1, 2015 through September 30, 2016 is presented below:
Options | Shares |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term |  | Aggregate Intrinsic Value
Outstanding at October 1, 2015 | 591,250 |  |  | $ | 7.98 |  |  |  |  |  |
Granted | — |  |  | — |  |  |  |  |  |
Exercised | — |  |  | — |  |  |  |  |  |
Expired/Forfeited | — |  |  | — |  |  |  |  |  |
Outstanding at September 30, 2016 | 591,250 |  |  | $ | 7.98 |  |  | 2.5 |  | $ | — |
Exercisable at September 30, 2016 | 576,250 |  |  | $ | 8.11 |  |  | 2.4 |  | $ | — |
Schedule of assumptions used in estimating fair value | The following assumptions were used in estimating fair value for all liability-classified share options outstanding:
| Year ended September 30,
| 2016 |  | 2015
Expected volatility range | 56.7% to 72.7% |  | 51.5% to 61.6%
Weighted-average volatility | 63.6% |  | 52.4%
Expected dividends | None |  | None
Expected term (in years) | 1.2 to 7.2 |  | 2.2 to 8.2
Risk-free interest rate | 0.6% to 1.4% |  | 0.6% to 1.9%
Expected forfeitures | None |  | None

X
- Definition Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_StockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=brn_LiabilityClassifiedShareOptionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |