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SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) (Details) bbl in Thousands, Mcf in Thousands, Boe in Thousands, $ in Thousands | 12 Months Ended
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Sep. 30, 2023 USD ($) Boe Mcf bbl | Sep. 30, 2022 USD ($) Boe bbl Mcf
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | Boe | 1,939 | 1,142
Revisions of previous estimates | Boe | 115 | 321
Extensions, discoveries and other additions | Boe | 756 | 737
Acquisitions of reserves | Boe |  | 137
Less sales of reserves | Boe |  | (2)
Less production | Boe | (467) | (396)
Balance at the end of the period | Boe | 2,343 | 1,939
Proved developed reserves - total | Boe | 2,132 |
Proved undeveloped reserves - total | Boe | 211 |
Capitalized Costs Relating to Oil and Natural Gas Producing Activities |  |
Proved properties | $ 80,851 | $ 67,883
Unproved properties | 0 | 0
Total capitalized costs | 80,851 | 67,883
Accumulated depletion, depreciation, and impairment | 59,549 | 54,651
Net capitalized costs | 21,302 | 13,232
Costs Incurred in Oil and Natural Gas Property Acquisition, Exploration and Development |  |
Acquisition of proved properties | 66 | 3,247
Acquisition of unproved properties | 0 | 0
Exploration Costs | 716 | 55
Development costs | 11,430 | 10,453
Total | 12,212 | 13,755
Additions and revisions to asset retirement obligation included in total costs incurred | 1,483 | 2,703
Results of Operations for Oil and Natural Gas Producing Activities |  |
Net revenues | 19,376 | 22,581
Production costs | (10,434) | (9,439)
Depletion | (4,269) | (2,606)
Pre-tax results of operations | 4,673 | 10,536
Estimated income tax expense | 151 | 107
Results of operations | 4,522 | 10,429
Standardized Measure of Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Abstract] |  |
Future cash inflows | 89,424 | 100,334
Future production costs | (46,103) | (45,355)
Future development costs | (2,958) | (274)
Future income tax expenses | (1,776) | (7,141)
Future net cash flows excluding abandonment, decommissioning and reclamation | 38,587 | 47,564
Future abandonment, decommissioning and reclamation | (18,627) | (16,730)
Future net cash flows | 19,960 | 30,834
10% annual discount for timing of cash flows | (47) | (2,956)
Standardized measure of discounted future net cash flows | 19,913 | 27,878
Changes in the Standardized Measure of Discounted Future Net Cash Flows |  |
Beginning of year | 27,878 | 2,645
Sales of oil and natural gas produced, net of production costs | (8,942) | (13,142)
Net changes in prices and production costs, net of royalties and wellhead taxes | (11,913) | 27,828
Extensions and discoveries | 10,767 | 8,889
Net change due to purchases and sales of minerals in place | 0 | 2,451
Changes in future development costs | (2,959) | 0
Revisions of previous quantity estimates | 2,227 | 4,270
Net change in income taxes | 2,868 | (4,774)
Accretion of discount | 905 | (1,566)
Other - changes in the timing of future production and other | (1,202) | 801
Other - net change in Canadian dollar translation rate | 284 | 476
Net change | (7,965) | 25,233
End of year | $ 19,913 | $ 27,878
Canada |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | Boe | 1,769 | 1,142
Revisions of previous estimates | Boe | 5 | 321
Extensions, discoveries and other additions | Boe | 379 | 492
Acquisitions of reserves | Boe |  | 137
Less sales of reserves | Boe |  | (2)
Less production | Boe | (381) | (321)
Balance at the end of the period | Boe | 1,772 | 1,769
Proved developed reserves - total | Boe | 1,561 |
Proved undeveloped reserves - total | Boe | 211 |
Capitalized Costs Relating to Oil and Natural Gas Producing Activities |  |
Proved properties | $ 74,440 | $ 66,825
Unproved properties | 0 | 0
Total capitalized costs | 74,440 | 66,825
Accumulated depletion, depreciation, and impairment | 58,477 | 54,248
Net capitalized costs | 15,963 | 12,577
Costs Incurred in Oil and Natural Gas Property Acquisition, Exploration and Development |  |
Acquisition of proved properties | 66 | 3,247
Acquisition of unproved properties | 0 | 0
Exploration Costs | 461 | 55
Development costs | 6,331 | 10,574
Total | 6,858 | 13,876
Results of Operations for Oil and Natural Gas Producing Activities |  |
Net revenues | 16,630 | 19,085
Production costs | (9,859) | (8,999)
Depletion | (3,600) | (2,217)
Pre-tax results of operations | 3,171 | 7,869
Estimated income tax expense | 107 | 0
Results of operations | 3,064 | 7,869
Standardized Measure of Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Abstract] |  |
Future cash inflows | 73,429 | 93,658
Future production costs | (41,935) | (44,523)
Future development costs | (2,958) | (274)
Future income tax expenses | (1,512) | (6,908)
Future net cash flows excluding abandonment, decommissioning and reclamation | 27,024 | 41,953
Future abandonment, decommissioning and reclamation | (18,585) | (16,719)
Future net cash flows | 8,439 | 25,234
10% annual discount for timing of cash flows | 4,790 | (1,144)
Standardized measure of discounted future net cash flows | 13,229 | 24,090
Changes in the Standardized Measure of Discounted Future Net Cash Flows |  |
Beginning of year | 24,090 |
End of year | $ 13,229 | $ 24,090
United States |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | Boe | 170 | 0
Revisions of previous estimates | Boe | 110 | 0
Extensions, discoveries and other additions | Boe | 377 | 245
Acquisitions of reserves | Boe |  | 0
Less sales of reserves | Boe |  | 0
Less production | Boe | (86) | (75)
Balance at the end of the period | Boe | 571 | 170
Proved developed reserves - total | Boe | 571 |
Proved undeveloped reserves - total | Boe | 0 |
Capitalized Costs Relating to Oil and Natural Gas Producing Activities |  |
Proved properties | $ 6,411 | $ 1,058
Unproved properties | 0 | 0
Total capitalized costs | 6,411 | 1,058
Accumulated depletion, depreciation, and impairment | 1,072 | 403
Net capitalized costs | 5,339 | 655
Costs Incurred in Oil and Natural Gas Property Acquisition, Exploration and Development |  |
Acquisition of proved properties | 0 | 0
Acquisition of unproved properties | 0 | 0
Exploration Costs | 255 | 0
Development costs | 5,099 | (121)
Total | 5,354 | (121)
Results of Operations for Oil and Natural Gas Producing Activities |  |
Net revenues | 2,746 | 3,496
Production costs | (575) | (440)
Depletion | (669) | (389)
Pre-tax results of operations | 1,502 | 2,667
Estimated income tax expense | 44 | 107
Results of operations | 1,458 | 2,560
Standardized Measure of Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Abstract] |  |
Future cash inflows | 15,995 | 6,676
Future production costs | (4,168) | (832)
Future development costs | 0 | 0
Future income tax expenses | (264) | (233)
Future net cash flows excluding abandonment, decommissioning and reclamation | 11,563 | 5,611
Future abandonment, decommissioning and reclamation | (42) | (11)
Future net cash flows | 11,521 | 5,600
10% annual discount for timing of cash flows | (4,837) | (1,812)
Standardized measure of discounted future net cash flows | 6,684 | 3,788
Changes in the Standardized Measure of Discounted Future Net Cash Flows |  |
Beginning of year | 3,788 |
End of year | $ 6,684 | $ 3,788
OIL & NGL (Bbls) |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | bbl | 1,080 | 640
Revisions of previous estimates | bbl | 6 | 154
Extensions, discoveries and other additions | bbl | 396 | 417
Acquisitions of reserves | bbl |  | 99
Less production | bbl | (256) | (230)
Balance at the end of the period | bbl | 1,226 | 1,080
Proved developed reserves - volume | bbl | 1,116 |
Proved undeveloped reserves - volume | bbl | 110 |
OIL & NGL (Bbls) | Canada |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | bbl | 990 | 640
Revisions of previous estimates | bbl | (42) | 154
Extensions, discoveries and other additions | bbl | 199 | 285
Acquisitions of reserves | bbl |  | 99
Less production | bbl | (210) | (188)
Balance at the end of the period | bbl | 937 | 990
Proved developed reserves - volume | bbl | 827 |
Proved undeveloped reserves - volume | bbl | 110 |
OIL & NGL (Bbls) | United States |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | bbl | 90 | 0
Revisions of previous estimates | bbl | 48 | 0
Extensions, discoveries and other additions | bbl | 197 | 132
Acquisitions of reserves | bbl |  | 0
Less production | bbl | (46) | (42)
Balance at the end of the period | bbl | 289 | 90
Proved developed reserves - volume | bbl | 289 |
Proved undeveloped reserves - volume | bbl | 0 |
Natural gas |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | Mcf | 4,985 | 2,913
Revisions of previous estimates | Mcf | 822 | 968
Extensions, discoveries and other additions | Mcf | 2,157 | 1,858
Acquisitions of reserves | Mcf |  | 223
Less sales of reserves | Mcf |  | (13)
Less production | Mcf | (1,263) | (964)
Balance at the end of the period | Mcf | 6,701 | 4,985
Proved developed reserves - volume | Mcf | 6,093 |
Proved undeveloped reserves - volume | Mcf | 608 |
Natural gas | Canada |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | Mcf | 4,519 | 2,913
Revisions of previous estimates | Mcf | 435 | 968
Extensions, discoveries and other additions | Mcf | 1,079 | 1,200
Acquisitions of reserves | Mcf |  | 223
Less sales of reserves | Mcf |  | (13)
Less production | Mcf | (1,023) | (772)
Balance at the end of the period | Mcf | 5,010 | 4,519
Proved developed reserves - volume | Mcf | 4,402 |
Proved undeveloped reserves - volume | Mcf | 608 |
Natural gas | United States |  |
Changes in the estimates of net interests in total proved reserves of oil and natural gas liquids and natural gas |  |
Balance at the beginning of the period | Mcf | 466 | 0
Revisions of previous estimates | Mcf | 387 | 0
Extensions, discoveries and other additions | Mcf | 1,078 | 658
Acquisitions of reserves | Mcf |  | 0
Less sales of reserves | Mcf |  | 0
Less production | Mcf | (240) | (192)
Balance at the end of the period | Mcf | 1,691 | 466
Proved developed reserves - volume | Mcf | 1,691 |
Proved undeveloped reserves - volume | Mcf | 0 |

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- Definition The net quantity of proved reserves as of the balance sheet date. Proved oil reserves are the estimated quantities of crude oil and natural gas liquids which geological and engineering data demonstrate with reasonable certainty to be recoverable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Form 20-F -Section Item 18 -Subsection Instruction 2 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 932 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482274/932-235-50-4 + Details
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