XML 44 R34.htm IDEA: XBRL DOCUMENT
v3.22.4

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables) | 3 Months Ended
--- | ---
Dec. 31, 2022
Revenue from Contract with Customer [Abstract] |
Summary of disaggregation of revenue | The following tables provides information about disaggregated revenue by revenue streams, reportable segments, geographical region, and timing of revenue recognition for the three months ended December 31, 2022 and 2021.
|  | Three months ended December 31, 2022
|  | Oil and natural gas |  | Contract drilling |  | Land investment |  | Other |  | Total
Revenue streams: |  |  |  |  |  |  |  |  |
| Oil | $ | 3,484,000 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,484,000 |
| Natural gas | 1,302,000 |  |  | — |  |  | — |  |  | — |  |  | 1,302,000 |
| Natural gas liquids | 440,000 |  |  | — |  |  | — |  |  | — |  |  | 440,000 |
| Drilling and pump | — |  |  | 1,948,000 |  |  | — |  |  | — |  |  | 1,948,000 |
| Contingent residual payments | — |  |  | — |  |  | 265,000 |  |  | — |  |  | 265,000 |
| Other | — |  |  | — |  |  | — |  |  | 43,000 |  |  | 43,000 |
| Total revenues before interest income | $ | 5,226,000 |  |  | $ | 1,948,000 |  |  | $ | 265,000 |  |  | $ | 43,000 |  |  | $ | 7,482,000 |
Geographical regions: |  |  |  |  |  |  |  |  |
| United States | $ | 517,000 |  |  | $ | 1,948,000 |  |  | $ | 265,000 |  |  | $ | 2,000 |  |  | $ | 2,732,000 |
| Canada | 4,709,000 |  |  | — |  |  | — |  |  | 41,000 |  |  | 4,750,000 |
| Total revenues before interest income | $ | 5,226,000 |  |  | $ | 1,948,000 |  |  | $ | 265,000 |  |  | $ | 43,000 |  |  | $ | 7,482,000 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |
| Goods transferred at a point in time | $ | 5,226,000 |  |  | $ | — |  |  | $ | 265,000 |  |  | $ | 43,000 |  |  | $ | 5,534,000 |
| Services transferred over time | — |  |  | 1,948,000 |  |  | — |  |  | — |  |  | 1,948,000 |
| Total revenues before interest income | $ | 5,226,000 |  |  | $ | 1,948,000 |  |  | $ | 265,000 |  |  | $ | 43,000 |  |  | $ | 7,482,000 |
|  | Three months ended December 31, 2021
|  | Oil and natural gas |  | Contract drilling |  | Land investment |  | Other |  | Total
Revenue streams: |  |  |  |  |  |  |  |  |
| Oil | $ | 2,668,000 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,668,000 |
| Natural gas | 849,000 |  |  | — |  |  | — |  |  | — |  |  | 849,000 |
| Natural gas liquids | 403,000 |  |  | — |  |  | — |  |  | — |  |  | 403,000 |
| Drilling and pump | — |  |  | 876,000 |  |  | — |  |  | — |  |  | 876,000 |
| Contingent residual payments | — |  |  | — |  |  | 600,000 |  |  | — |  |  | 600,000 |
| Other | — |  |  | — |  |  | — |  |  | 57,000 |  |  | 57,000 |
| Total revenues before interest income | $ | 3,920,000 |  |  | $ | 876,000 |  |  | $ | 600,000 |  |  | $ | 57,000 |  |  | $ | 5,453,000 |
Geographical regions: |  |  |  |  |  |  |  |  |
| United States | $ | 964,000 |  |  | $ | 876,000 |  |  | $ | 600,000 |  |  | $ | 4,000 |  |  | $ | 2,444,000 |
| Canada | 2,956,000 |  |  | — |  |  | — |  |  | 53,000 |  |  | 3,009,000 |
| Total revenues before interest income | $ | 3,920,000 |  |  | $ | 876,000 |  |  | $ | 600,000 |  |  | $ | 57,000 |  |  | $ | 5,453,000 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |
| Goods transferred at a point in time | $ | 3,920,000 |  |  | $ | — |  |  | $ | 600,000 |  |  | $ | 57,000 |  |  | $ | 4,577,000 |
| Services transferred over time | — |  |  | 876,000 |  |  | — |  |  | — |  |  | 876,000 |
| Total revenues before interest income | $ | 3,920,000 |  |  | $ | 876,000 |  |  | $ | 600,000 |  |  | $ | 57,000 |  |  | $ | 5,453,000 |
Summary of contract with customer, asset and liability | The following table provides information about accounts receivables, contract assets and contract liabilities from contracts with customers:
| December 31, 2022 |  | September 30, 2022
Accounts receivables from contracts with customers | $ | 4,008,000 |  |  | $ | 4,038,000 |
Contract assets | 607,000 |  |  | 580,000 |
Contract liabilities | 746,000 |  |  | 1,087,000 |

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration