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LOSS PER COMMON SHARE | 6 Months Ended
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Mar. 31, 2024
Earnings Per Share [Abstract] |
LOSS PER COMMON SHARE | LOSS PER COMMON SHARE Basic loss per share is computed using the weighted-average number of common shares outstanding for the period. Diluted loss 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 and nonvested restricted stock units. Potentially dilutive shares are excluded from the computation of diluted loss per share if their effect is anti-dilutive. Options to purchase 465,000 shares of common stock and 76,336 restricted stock units were excluded from the computation of diluted shares for the three and six months ended March 31, 2024, as their inclusion would have been anti-dilutive. Options to purchase 615,000 shares of common stock were excluded from the computation of diluted shares for the three and six months ended March 31, 2023, as their inclusion would have been anti-dilutive. Reconciliations between net loss attributable to Barnwell stockholders and common shares outstanding of the basic and diluted net loss per share computations are detailed in the following tables:
| Three months ended March 31, 2024
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic | $ | (1,772,000) |  |  | 10,019,172 |  |  | $ | (0.18) |
Effect of dilutive securities - |  |  |  |  |
common stock options and restricted stock units | — |  |  | — |  |  |
Diluted | $ | (1,772,000) |  |  | 10,019,172 |  |  | $ | (0.18) |
| Six months ended March 31, 2024
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic | $ | (2,436,000) |  |  | 10,007,905 |  |  | $ | (0.24) |
Effect of dilutive securities - |  |  |  |  |
common stock options and restricted stock units | — |  |  | — |  |  |
Diluted | $ | (2,436,000) |  |  | 10,007,905 |  |  | $ | (0.24) |
| Three months ended March 31, 2023
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic | $ | (1,237,000) |  |  | 9,956,687 |  |  | $ | (0.12) |
Effect of dilutive securities - |  |  |  |  |
common stock options | — |  |  | — |  |  |
Diluted | $ | (1,237,000) |  |  | 9,956,687 |  |  | $ | (0.12) |
| Six months ended March 31, 2023
| Net Loss (Numerator) |  | Shares (Denominator) |  | Per-Share Amount
Basic | $ | (148,000) |  |  | 9,956,687 |  |  | $ | (0.01) |
Effect of dilutive securities - |  |  |  |  |
common stock options | — |  |  | — |  |  |
Diluted | $ | (148,000) |  |  | 9,956,687 |  |  | $ | (0.01) |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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