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LOSS PER COMMON SHARE | 9 Months Ended
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Jun. 30, 2020
Earnings Per Share [Abstract] |
LOSS PER COMMON SHARE | LOSS PER COMMON SHARE Basic loss per share is computed using the weighted-average number of common shares outstanding for the period. Diluted loss per share is calculated using the treasury stock method to reflect the assumed issuance of common shares for all potentially dilutive securities, which consist of outstanding stock options. Potentially dilutive shares are excluded from the computation of diluted loss per share if their effect is anti-dilutive. Options to purchase 60,000 and 318,750 shares of common stock were excluded from the computation of diluted shares for the three and nine months ended June 30, 2020 and 2019, respectively, as their inclusion would have been anti-dilutive. 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, 2020
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic net loss per share | $ | (3,456,000 | ) |  | 8,277,160 |  |  | $ | (0.42 | )
Effect of dilutive securities - |  |  |  |  |  |  |  |
common stock options | — |  |  | — |  |  |  |
Diluted net loss per share | $ | (3,456,000 | ) |  | 8,277,160 |  |  | $ | (0.42 | )
| Nine months ended June 30, 2020
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic net loss per share | $ | (5,384,000 | ) |  | 8,277,160 |  |  | $ | (0.65 | )
Effect of dilutive securities - |  |  |  |  |  |  |  |
common stock options | — |  |  | — |  |  |  |
Diluted net loss per share | $ | (5,384,000 | ) |  | 8,277,160 |  |  | $ | (0.65 | )
| Three months ended June 30, 2019
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic net loss per share | $ | (1,365,000 | ) |  | 8,277,160 |  |  | $ | (0.16 | )
Effect of dilutive securities - |  |  |  |  |  |  |  |
common stock options | — |  |  | — |  |  |  |
Diluted net loss per share | $ | (1,365,000 | ) |  | 8,277,160 |  |  | $ | (0.16 | )
| Nine months ended June 30, 2019
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic net loss per share | $ | (8,090,000 | ) |  | 8,277,160 |  |  | $ | (0.98 | )
Effect of dilutive securities - |  |  |  |  |  |  |  |
common stock options | — |  |  | — |  |  |  |
Diluted net loss per share | $ | (8,090,000 | ) |  | 8,277,160 |  |  | $ | (0.98 | )

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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