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EARNINGS PER COMMON SHARE | 3 Months Ended
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Dec. 31, 2021
Earnings Per Share [Abstract] |
EARNINGS PER COMMON SHARE | EARNINGS PER COMMON SHARE Basic earnings per share is computed using the weighted-average number of common shares outstanding for the period. Diluted earnings 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 earnings per share if their effect is anti-dilutive. Options to purchase 615,000 shares of common stock were excluded from the computation of diluted shares for the three months ended December 31, 2021, as their inclusion would have been anti-dilutive. There were no options outstanding at December 31, 2020. Reconciliations between net earnings attributable to Barnwell stockholders and common shares outstanding of the basic and diluted net earnings per share computations are detailed in the following tables:
| Three months ended December 31, 2021
| Net Earnings (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic net earnings per share | $ | 1,073,000 |  |  | 9,446,291 |  |  | $ | 0.11 |
Effect of dilutive securities - |  |  |  |  |
common stock options | — |  |  | — |  |  |
Diluted net earnings per share | $ | 1,073,000 |  |  | 9,446,291 |  |  | $ | 0.11 |
| Three months ended December 31, 2020
| Net Earnings (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic net earnings per share | $ | 584,000 |  |  | 8,277,160 |  |  | $ | 0.07 |
Effect of dilutive securities - |  |  |  |  |
common stock options | — |  |  | — |  |  |
Diluted net earnings per share | $ | 584,000 |  |  | 8,277,160 |  |  | $ | 0.07 |

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