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STOCKHOLDERS' EQUITY (Tables) | 12 Months Ended
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Sep. 30, 2022
Share-based compensation |
Summary of the activity in share options | A summary of the activity in Barnwell’s equity-classified share options from October 1, 2021 through September 30, 2022 is presented below:
Options | Shares |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term |  | Aggregate Intrinsic Value
Outstanding at October 1, 2021 | 615,000 |  |  | $ | 3.36 |  |  |  |  |
Granted | — |  |  | — |  |  |  |  |
Exercised | — |  |  | — |  |  |  |  |
Expired/Forfeited | — |  |  | — |  |  |  |  |
Outstanding at September 30, 2022 | 615,000 |  |  | $ | 3.36 |  |  | 7.9 |  | $ | — |
Exercisable at September 30, 2022 | 205,000 |  |  | $ | 3.36 |  |  | 7.9 |  | $ | — |
Equity-classified share options |
Share-based compensation |
Schedule of assumptions used in estimating fair value | The following assumptions were used in estimating the fair value for equity-classified share options granted in the year ended September 30, 2021:
| > 10% Owner-Employee |  | Others
Number of shares | 60,000 |  | 605,000
Expected volatility | 127.4% |  | 105.8%
Expected dividends | None |  | None
Expected term (in years) | 3.5 |  | 6.0
Risk-free interest rate | 0.19% |  | 0.82%
Expected forfeitures | None |  | None
Fair value per share | $2.51 |  | $2.70

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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