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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands | 12 Months Ended
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Sep. 30, 2023 USD ($) segment
Principles of Consolidation |
Number of operating segments | segment | 3
Retirement Plans |
Increase (decrease) pension expense | $ | $ 59
Measurement input, discount rate |
Oil and Natural Gas Properties |
Discount rate | 0.10
Minimum |
Equity Method Investments |
Ownership interest in affiliated companies required to account for investments under equity method investments (more than) | 3.00%
Maximum |
Equity Method Investments |
Ownership interest in affiliated companies required to account for investments under equity method investments (more than) | 5.00%
Retirement Plans |
Decrease (increase) in the expected return on plan assets assumption | 0.50%
Kaupulehu Developments |
Principles of Consolidation |
Ownership interest in subsidiaries | 77.60%
KD Kona 2013 LLLP |
Principles of Consolidation |
Ownership interest in subsidiaries | 75.00%

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- Definition The increase (decrease) in pension expense that would occur if the expected return on plan assets was decreased (increased) by 50 basis points. + References No definition available. + Details
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- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-18 + Details
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