Barnwell Industries (BRN) 10-Q 13 May 15 2015 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Mar. 31, 2015	11-May-15
Document and Entity Information
Entity Registrant Name	BARNWELL INDUSTRIES INC
Entity Central Index Key	10048
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-21
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		8,277,160
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q2

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Sep. 30, 2014
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$9,097	$16,104
Accounts and other receivables, net of allowance for doubtful accounts of: $28,000 at March 31, 2015; $34,000 at September 30, 2014	4,026	2,910
Note receivable	899	0
Prepaid expenses	486	221
Investment held for sale	0	1,139
Real estate held for sale	5,448	5,448
Other current assets	824	698
Total current assets	20,780	26,520
Investments	6,356	5,900
Property and equipment	200,660	223,023
Accumulated depletion, depreciation, and amortization	-179,877	-200,673
Property and equipment, net	20,783	22,350
Total assets	47,919	54,770
Current liabilities:
Accounts payable	3,532	3,453
Accrued operating and other expenses	2,371	2,464
Accrued incentive and other compensation	572	1,085
Current portion of long-term debt	3,654	4,449
Other current liabilities	2,444	3,072
Total current liabilities	12,573	14,523
Long-term debt	5,000	6,650
Liability for retirement benefits	4,164	4,266
Asset retirement obligation	8,012	8,185
Deferred income taxes	1,740	1,201
Total liabilities	31,489	34,825
Commitments and contingencies (Note 14)
Equity:
Common stock, par value $0.50 per share; authorized, 20,000,000 shares: 8,445,060 issued at March 31, 2015 and September 30, 2014	4,223	4,223
Additional paid-in capital	1,326	1,315
Retained earnings	13,720	16,204
Accumulated other comprehensive loss, net	-1,384	-258
Treasury stock, at cost: 167,900 shares at March 31, 2015 and September 30, 2014	-2,286	-2,286
Total stockholders' equity	15,599	19,198
Non-controlling interests	831	747
Total equity	16,430	19,945
Total liabilities and equity	$47,919	$54,770

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Sep. 30, 2014
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$28	$34
Common stock, par value (in dollars per share)	$0.50	$0.50
Common stock, authorized shares	20,000,000	20,000,000
Common stock, issued shares	8,445,060	8,445,060
Treasury stock, shares	167,900	167,900

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Revenues:
Oil and natural gas	$2,092	$6,397	$5,064	$11,724
Contract drilling	491	1,318	2,424	2,927
Sale of interest in leasehold land, net	817	0	1,849	120
Gas processing and other	92	118	187	263
Total revenues	3,492	7,833	9,524	15,034
Costs and expenses:
Oil and natural gas operating	1,818	2,042	3,441	4,663
Contract drilling operating	472	1,089	1,997	2,401
General and administrative	2,104	2,301	4,379	4,157
Depletion, depreciation, and amortization	868	1,904	1,847	4,068
Interest expense	82	192	172	355
Total costs and expenses	5,344	7,528	11,836	15,644
(Loss) income before equity in income (loss) of affiliates and income taxes	-1,852	305	-2,312	-610
Equity in income (loss) of affiliates	368	-116	456	-263
(Loss) income before income taxes	-1,484	189	-1,856	-873
Income tax provision	389	513	300	451
Net loss	-1,873	-324	-2,156	-1,324
Less: Net income (loss) attributable to non-controlling interests	144	-39	328	-50
Net loss attributable to Barnwell Industries, Inc.	($2,017)	($285)	($2,484)	($1,274)
Basic and diluted net loss per common share attributable to Barnwell Industries, Inc. stockholders (in dollars per share)	($0.24)	($0.03)	($0.30)	($0.15)
Weighted-average number of common shares outstanding:
Basic and diluted (in shares)	8,277,160	8,277,160	8,277,160	8,277,160

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Statement of Comprehensive Income [Abstract]
Net loss	($1,873)	($324)	($2,156)	($1,324)
Other comprehensive loss:
Foreign currency translation adjustments, net of taxes of $0	-772	-921	-1,179	-1,701
Retirement plans - amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	27	8	53	16
Total other comprehensive loss	-745	-913	-1,126	-1,685
Total comprehensive loss	-2,618	-1,237	-3,282	-3,009
Less: Comprehensive income (loss) attributable to non-controlling interests	144	-39	328	-50
Comprehensive loss attributable to Barnwell Industries, Inc.	($2,762)	($1,198)	($3,610)	($2,959)

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Statement of Comprehensive Income [Abstract]
Income taxes	$0	$0	$0	$0
Amortization of accumulated other comprehensive loss into net periodic benefit cost, taxes	$0	$0	$0	$0

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	($2,156)	($1,324)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Equity in (income) loss of affiliates	-456	263
Depletion, depreciation, and amortization	1,847	4,068
Foreign exchange loss (gain)	146	-48
Loss on sale of investment	16	0
Retirement benefits expense	204	182
Accretion of asset retirement obligation	308	238
Deferred income tax expense (benefit)	647	-92
Asset retirement obligation payments	-489	-70
Share-based compensation benefit	-47	-190
Retirement plan contributions	-253	-3
Sale of interest in leasehold land, net	-1,849	-120
(Decrease) increase from changes in current assets and liabilities	-2,361	106
Net cash (used in) provided by operating activities	-4,443	3,010
Cash flows from investing activities:
Proceeds from sale of interest in leasehold land, net of fees paid	1,849	120
Proceeds from sale of investment, net of closing costs	266	0
Proceeds from sale of oil and natural gas assets	0	2,828
Proceeds from gas over bitumen royalty adjustments	0	8
Payment to acquire oil and natural gas properties	-526	0
Payment to acquire interest in affiliates	0	-5,140
Capital expenditures - oil and natural gas	-564	-2,700
Capital expenditures - all other	-75	-38
Net cash provided by (used in) investing activities	950	-4,922
Cash flows from financing activities:
Proceeds from long-term debt borrowings	0	5,000
Repayments of long-term debt	-2,445	-1,770
Increase in restricted cash	0	-1,947
Contributions from non-controlling interests	90	80
Distributions to non-controlling interests	-334	0
Net cash (used in) provided by financing activities	-2,689	1,363
Effect of exchange rate changes on cash and cash equivalents	-825	-116
Net decrease in cash and cash equivalents	-7,007	-665
Cash and cash equivalents at beginning of period	16,104	7,828
Cash and cash equivalents at end of period	$9,097	$7,163

CONDENSED_CONSOLIDATED_STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (USD $)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Non-controlling Interests
In Thousands, except Share data, unless otherwise specified
Balance, beginning of period at Dec. 31, 2013	$20,614	$4,223	$1,291	$14,543	$2,219	($2,286)	$624
Balance, beginning of period (in shares) at Dec. 31, 2013		8,277,160
Increase (Decrease) in Stockholders' Equity
Contributions from non-controlling interests	16						16
Net (loss) income	-324			-285			-39
Share-based compensation	8		8
Foreign currency translation adjustments, net of taxes of $0	-921				-921
Retirement plans - amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	8				8
Balance, end of period at Mar. 31, 2014	19,401	4,223	1,299	14,258	1,306	-2,286	601
Balance, end of period (in shares) at Mar. 31, 2014		8,277,160
Balance, beginning of period at Sep. 30, 2013	22,320	4,223	1,289	15,532	2,991	-2,286	571
Balance, beginning of period (in shares) at Sep. 30, 2013		8,277,160
Increase (Decrease) in Stockholders' Equity
Contributions from non-controlling interests	80
Net (loss) income	-1,324			-1,274			-50
Share-based compensation	10		10
Foreign currency translation adjustments, net of taxes of $0	-1,701				-1,701
Retirement plans - amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	16				16
Balance, end of period at Mar. 31, 2014	19,401	4,223	1,299	14,258	1,306	-2,286	601
Balance, end of period (in shares) at Mar. 31, 2014		8,277,160
Balance, beginning of period at Sep. 30, 2014	19,945	4,223	1,315	16,204	-258	-2,286	747
Balance, beginning of period (in shares) at Sep. 30, 2014		8,277,160
Increase (Decrease) in Stockholders' Equity
Contributions from non-controlling interests	90						90
Distributions to non-controlling interests	-334						-334
Net (loss) income	-2,156			-2,484			328
Share-based compensation	11		11
Foreign currency translation adjustments, net of taxes of $0	-1,179				-1,179
Retirement plans - amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	53				53
Balance, end of period at Mar. 31, 2015	16,430	4,223	1,326	13,720	-1,384	-2,286	831
Balance, end of period (in shares) at Mar. 31, 2015		8,277,160
Balance, beginning of period at Dec. 31, 2014	19,122	4,223	1,322	15,737	-639	-2,286	765
Balance, beginning of period (in shares) at Dec. 31, 2014		8,277,160
Increase (Decrease) in Stockholders' Equity
Contributions from non-controlling interests	45						45
Distributions to non-controlling interests	-123						-123
Net (loss) income	-1,873			-2,017			144
Share-based compensation	4		4
Foreign currency translation adjustments, net of taxes of $0	-772				-772
Retirement plans - amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	27				27
Balance, end of period at Mar. 31, 2015	$16,430	$4,223	$1,326	$13,720	($1,384)		$831
Balance, end of period (in shares) at Mar. 31, 2015		8,277,160

CONDENSED_CONSOLIDATED_STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Statement of Stockholders' Equity [Abstract]
Income taxes	$0	$0	$0	$0
Amortization of accumulated other comprehensive loss into net periodic benefit cost, taxes	$0	$0	$0	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	The condensed consolidated financial statements include the accounts of Barnwell Industries, Inc. and all majority-owned subsidiaries (collectively referred to herein as “Barnwell,” “we,” “our,” “us,” or the “Company”), including a 77.6%-owned land investment general partnership (Kaupulehu Developments), a 75%-owned land investment partnership (KD Kona 2013 LLLP) and two 80%-owned joint ventures (Kaupulehu 2007, LLLP and Kaupulehu Investors, LLC). All significant intercompany accounts and transactions have been eliminated.
	Barnwell’s investments in both unconsolidated entities in which a significant, but less than controlling, interest is held and in variable interest entities (“VIE”) in which the Company is not deemed to be the primary beneficiary are accounted for by the equity method.
	Unless otherwise indicated, all references to “dollars” in this Form 10-Q are to U.S. dollars.
	Unaudited Interim Financial Information
	The accompanying unaudited condensed consolidated financial statements and notes have been prepared by Barnwell in accordance with the rules and regulations of the United States (“U.S.”) Securities and Exchange Commission. Accordingly, certain information and footnote disclosures normally included in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. These condensed consolidated financial statements and notes should be read in conjunction with the consolidated financial statements and notes thereto included in Barnwell’s September 30, 2014 Annual Report on Form 10-K. The Condensed Consolidated Balance Sheet as of September 30, 2014 has been derived from audited consolidated financial statements.
	In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position at March 31, 2015, results of operations, comprehensive loss, and equity for the three and six months ended March 31, 2015 and 2014, and cash flows for the six months ended March 31, 2015 and 2014, have been made. The results of operations for the period ended March 31, 2015 are not necessarily indicative of the operating results for the full year.
	Use of Estimates
	The preparation of the financial statements in conformity with U.S. GAAP requires management of Barnwell to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ significantly from those estimates.
	Significant Accounting Policies
	Other than as set forth below, there have been no changes to Barnwell’s significant accounting policies as described in the Notes to Consolidated Financial Statements included in Item 8 of the Company’s most recently filed Annual Report on Form 10-K.
	Acquisitions
	Acquisitions of businesses are accounted for using the acquisition method of accounting. Purchase prices are allocated to acquired assets and assumed liabilities based on their estimated fair value at the time of the acquisition. A business combination may result in the recognition of a gain or goodwill based on the fair value of the assets acquired and liabilities assumed at the acquisition date as compared to the fair value of consideration transferred.
	Note Receivable
	The note receivable consists of a purchase money mortgage related to the sale of one residential parcel. Barnwell estimates an allowance for this financing receivable based on an evaluation of the credit worthiness of the counterparty and has determined that no allowance is needed at March 31, 2015. This financing receivable is considered in default if not paid in full on the maturity date at which time the amount in default will accrue interest. Amounts deemed uncollectible will be written off against an established allowance.
	Recent Accounting Pronouncements
	In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-04, “Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date.” This update provides guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. Examples of obligations within this guidance are debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In March 2013, the FASB issued ASU No. 2013-05, “Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” This update provides guidance on releasing cumulative translation adjustments when a reporting entity ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. In addition, these amendments provide guidance on the release of cumulative translation adjustments in partial sales of equity method investments and in step acquisitions. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In April 2013, the FASB issued ASU No. 2013-07, “Liquidation Basis of Accounting,” which provides guidance on when and how to apply the liquidation basis of accounting and on what to disclose. The update requires an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent, as defined in the update. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists,” which requires an entity to present an unrecognized tax benefit as a reduction of a deferred tax asset for a net operating loss (“NOL”) carryforward, or similar tax loss or tax credit carryforward, rather than as a liability when (1) the uncertain tax position would reduce the NOL or other carryforward under the tax law of the applicable jurisdiction and (2) the entity intends to use the deferred tax asset for that purpose. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In November 2014, the FASB issued ASU 2014-17, “Pushdown Accounting,” which provides companies with the option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity.  The election to apply pushdown accounting can be made either in the period in which the change of control occurred or in a subsequent period.  If the election is made in a subsequent period, it would be considered a change in accounting principle and treated in accordance with Topic 250, “Accounting Changes and Error Corrections.” The Company adopted the provisions of this ASU on November 18, 2014, as the amendments in the update were effective upon issuance. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.

LIQUIDITY

LIQUIDITY	6 Months Ended
	Mar. 31, 2015
Risks and Uncertainties [Abstract]
LIQUIDITY	LIQUIDITY
	As of March 31, 2015, Barnwell had $9,097,000 in cash and cash equivalents and working capital totaled $8,207,000. Upon the April 2015 renewal of our secured Canadian credit facility, the borrowing capacity thereunder was reduced from $11,800,000 Canadian dollars to $6,500,000 Canadian dollars, or US$5,125,000 at the March 31, 2015 exchange rate. This reduction in the borrowing capacity was largely due to significant declines in the bank’s forecast of oil and natural gas prices and leaves Barnwell with minimal available credit under the facility.
	If recent low oil and natural gas prices are sustained, our oil and natural gas segment will continue to experience significant reductions in operating results, cash reserves and liquidity. This, along with minimal available credit under the Canadian credit facility, will adversely affect our ability to replace the Company's declining oil and natural gas reserves. In addition, in January 2015, there was an oil and salt water spill at one of our operated oil properties in Alberta. Total clean up expenses are expected to be approximately $2,300,000, of which we have a 58% working interest. We expect to recover a substantial portion of those expenses from insurance claims and from the other working interest owners for their share of the costs, after which we estimate our net cost to be approximately $160,000, which includes the amount of the insurance policy deductible, estimated legal fees and estimated monitoring and other costs. Based on discussions with our insurer, we currently believe it is probable that these clean up expenses will be covered by insurance. If the insurance reimbursement is less than our current estimate or our joint venture partners fail to reimburse us for their share of costs, there could be a material adverse effect on our operations, liquidity, cash flows and financial condition.
	Because of the impact of recent declines in oil and natural gas prices on our oil and natural gas segment, Barnwell estimates that it will be heavily reliant upon land investment segment proceeds in order to provide sufficient liquidity to fund our operations in the near term. Although there has been a recent increase in land investment segment proceeds, there can be no assurance that this trend will continue or that the amount of future land investment segment proceeds will provide the liquidity required. Management is working to improve the Company’s liquidity by, among other things, exploring the sale of certain of its oil and natural gas properties. Management anticipates that such sales will be required to sustain the Company’s operations in the future. However, there can be no assurance that the Company will be successful in securing the sale of any of its oil and natural gas properties.
	If oil and natural gas, land investment and residential real estate segment proceeds are not sufficient, Barnwell’s Canadian revolving credit facility is further reduced below the level of borrowings under the facility upon the April 2016 review, and/or we fall short of our key financial debt covenants for our real estate loan and are required to repay all or a portion of our loan borrowings earlier than anticipated, there will be a material adverse effect on our operations, liquidity, cash flows and financial condition, and the Company will need to obtain alternative terms or sources of financing or liquidate investments and/or operating assets to make any required cash outflows. Our liquidity issues may force us to curtail existing operations, reduce or delay capital expenditures, or sell assets on less favorable terms. There can be no assurance the Company will be able to secure the sale of any of its oil and natural gas properties or realize enough proceeds from such sales to fund its operations, or to otherwise resolve its liquidity issues.

LOSS_PER_COMMON_SHARE

LOSS PER COMMON SHARE	6 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
LOSS PER COMMON SHARE	LOSS PER COMMON SHARE
	Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding for the period. Diluted earnings (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. Potentially dilutive shares are excluded from the computation of diluted earnings (loss) per share if their effect is anti-dilutive.
	Options to purchase 621,250 and 837,250 shares of common stock were excluded from the computation of diluted shares for the three and six months ended March 31, 2015 and 2014, respectively, as their inclusion would have been antidilutive.
	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, 2015
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(2,017,000	)	8,277,160	$	(0.24	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(2,017,000	)	8,277,160	$	(0.24	)
		Six months ended March 31, 2015
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(2,484,000	)	8,277,160	$	(0.30	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(2,484,000	)	8,277,160	$	(0.30	)
		Three months ended March 31, 2014
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(285,000	)	8,277,160	$	(0.03	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(285,000	)	8,277,160	$	(0.03	)
		Six months ended March 31, 2014
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(1,274,000	)	8,277,160	$	(0.15	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(1,274,000	)	8,277,160	$	(0.15	)

NOTE_RECEIVABLE

NOTE RECEIVABLE	6 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
NOTE RECEIVABLE	NOTE RECEIVABLE
	In October 2014, Barnwell sold one residential parcel for $1,250,000 and received a down payment of $343,000 and a purchase money mortgage from the buyer for the remainder of the sales price. The note is due 270 days from the closing date and the residential parcel is collateral for the note. The note is non-interest bearing and has accordingly been recorded at a discount using an interest rate based on market rates for similar instruments.

REAL_ESTATE_HELD_FOR_SALE

REAL ESTATE HELD FOR SALE	6 Months Ended
	Mar. 31, 2015
Real Estate [Abstract]
REAL ESTATE HELD FOR SALE	REAL ESTATE HELD FOR SALE
	Kaupulehu 2007, LLLP (“Kaupulehu 2007”) currently owns one luxury residence that is available for sale in the Lot 4A Increment I area located in the North Kona District of the island of Hawaii, north of Hualalai Resort at Historic Ka`upulehu, between the Queen Kaahumanu Highway and the Pacific Ocean.

INVESTMENTS

INVESTMENTS	6 Months Ended
	Mar. 31, 2015
Investments, All Other Investments [Abstract]
INVESTMENTS	INVESTMENTS
	A summary of Barnwell’s investments is as follows:
		March 31,			September 30,
		2015			2014
	Investment in residential parcel	$	1,192,000		$	1,192,000
	Investment in land development partnerships	5,114,000			4,658,000
	Investment in leasehold land interest – Lot 4C	50,000			50,000
	Total investments	$	6,356,000		$	5,900,000
	Investment in residential parcels
	At March 31, 2015, Kaupulehu 2007 owned one residential parcel in the Lot 4A Increment I area located in the North Kona District of the island of Hawaii, north of Hualalai Resort at Historic Ka`upulehu, between the Queen Kaahumanu Highway and the Pacific Ocean.
	A second residential parcel, which was included in investment held for sale at September 30, 2014, was sold in October 2014 for $1,250,000 for a nominal loss which is included in general and administrative expenses in the Condensed Consolidated Statements of Operations.
	Investment in land development partnerships
	On November 27, 2013, Barnwell, through a wholly-owned subsidiary, entered into two limited liability limited partnerships, KD Kona 2013 LLLP and KKM Makai, LLLP, and indirectly acquired a 19.6% non-controlling ownership interest in each of KD Kukio Resorts, LLLP, KD Maniniowali, LLLP and KD Kaupulehu, LLLP for $5,140,000. These entities own certain real estate and development rights interests in the Kukio, Maniniowali and Kaupulehu portions of Kukio Resort, a private residential community on the Kona coast of the island of Hawaii, as well as Kukio Resort’s real estate sales office operations. KD Kaupulehu, LLLP, which is comprised of KD Acquisition, LLLP (“KD I”) and KD Acquisition II, LLLP (“KD II”), is the developer of Kaupulehu Lot 4A Increments I and II, the area in which Barnwell has interests in percentage of sales payments. Barnwell’s investment in these entities is accounted for using the equity method of accounting.
	The limited liability limited partnership agreements provide for a priority return of Barnwell’s investment prior to profit distributions. Net profits, losses and cash flows of the partnerships are allocated to Barnwell and the other partners at varying percentages based on whether the initial and any additional capital contributions plus any preferred returns due to contributing partners have been repaid to the investors.
	Barnwell’s share of the income of its equity affiliates was $368,000 and $456,000 for the three and six months ended March 31, 2015, respectively, and the share of the loss of its equity affiliates was $116,000 and $263,000 for the three and six months ended March 31, 2014, respectively. The equity in the underlying net assets of the Kukio Resort land development partnerships exceeds the carrying value of the investment in affiliates by approximately $315,000 as of March 31, 2015, which is attributable to differences in the value of capitalized development costs and a note receivable. The basis difference for the capitalized development costs will be recognized as the partnerships sell lots and recognize the associated costs. The basis difference for the note receivable will be recognized as the partnerships sell memberships for the Kukio Golf and Beach Club for which the receivable relates. The basis difference adjustment for the three and six months ended March 31, 2015 was inconsequential and there was no basis difference adjustment for the three and six months ended March 31, 2014.
	Barnwell, as well as KD I, KD II and certain other owners of the partnerships, have jointly and severally executed a surety indemnification agreement. Bonds issued by the surety at March 31, 2015 totaled approximately $4,830,000 and relate to certain construction contracts of KD I and KD II. If any such performance bonds are called, we may be obligated to reimburse the issuer of the performance bond as Barnwell, KD I, KD II and certain other partners are jointly and severally liable, however we believe that it is remote that a material amount of any currently outstanding performance bonds will be called. Performance bonds do not have stated expiration dates. Rather, the performance bonds are released as the underlying performance is completed.
	As of March 31, 2015, Barnwell’s maximum loss exposure as a result of its investment in the Kukio Resort land development partnerships was approximately $9,944,000, consisting of the carrying value of the investment of $5,114,000 and $4,830,000 from the surety indemnification agreement of which we are jointly and severally liable.
	Summarized financial information for the Kukio Resort land development partnerships is as follows:
		Three months ended March 31, 2015			Three months ended March 31, 2014
	Revenue	$	6,081,000		$	1,353,000
	Gross profit	$	2,982,000		$	545,000
	Net earnings (loss)	$	2,143,000		$	(428,000	)
		Six months ended March 31, 2015			November 27, 2013 -
					March 31, 2014
	Revenue	$	10,707,000		$	1,622,000
	Gross profit	$	4,409,000		$	653,000
	Net earnings (loss)	$	2,563,000		$	(809,000	)
	Percentage of sales payments
	Kaupulehu Developments has the right to receive payments from KD I and KD II resulting from the sale of lots and/or residential units within approximately 870 acres of the Kaupulehu Lot 4A area by KD I and KD II in two increments (“Increment I” and “Increment II”) (see Note 16).
	The following table summarizes the Increment I percentage of sales payment revenues received from KD I.
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Sale of interest in leasehold land:
	Proceeds	$	950,000		$	—		$	2,150,000		$	140,000
	Fees	(133,000		)	—			(301,000		)	(20,000		)
	Revenues – sale of interest in leasehold land, net	$	817,000		$	—		$	1,849,000		$	120,000
	Investment in leasehold land interest - Lot 4C
	Kaupulehu Developments holds an interest in an area of approximately 1,000 acres of vacant leasehold land zoned conservation located adjacent to Lot 4A. The lease terminates in December 2025.

ACQUISITION_OF_OIL_AND_NATURAL

ACQUISITION OF OIL AND NATURAL GAS PROPERTIES	6 Months Ended
	Mar. 31, 2015
Extractive Industries [Abstract]
ACQUISITION OF OIL AND NATURAL GAS PROPERTIES	ACQUISITION OF OIL AND NATURAL GAS PROPERTIES
	On November 13, 2014, Barnwell completed the acquisition of additional non-operated working interests in oil and natural gas properties located in the Progress area of Alberta, Canada for cash consideration of $526,000, subject to further customary post-closing adjustments. The final determination of the customary adjustments to the purchase price will be made by the parties approximately 180 days after closing. The results of operations for the Progress acquisition have been included in the consolidated financial statements from the closing date. Pro forma information is not presented as the pro forma results would not be materially different from the information presented in the Condensed Consolidated Statements of Operations.
	The Progress acquisition was accounted for under the acquisition method of accounting, and as such, Barnwell estimated the fair value of the acquired property as of the November 13, 2014 acquisition date. The purchase price allocation for the acquisition has been finalized except for the settlement of certain post-closing adjustments with the seller to reflect an economic effective date of July 1, 2014. The final determination of the customary adjustments to the purchase price has not yet been made however it is not expected to result in a material adjustment. The following table summarizes the allocation of the purchase price to the assets acquired and liabilities assumed in the transaction as of the acquisition date. See Note 13 for further information regarding the fair value measurement inputs.
	Property and equipment	$	751,000
	Asset retirement obligation	(225,000		)
	Net identifiable assets acquired	$	526,000

LONGTERM_DEBT

LONG-TERM DEBT	6 Months Ended
	Mar. 31, 2015
Long-term Debt, Unclassified [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT
	A summary of Barnwell’s long-term debt is as follows:
		March 31,			September 30,
		2015			2014
	Canadian revolving credit facility	$	5,000,000		$	7,000,000
	Real estate loan	3,654,000			4,099,000
		8,654,000			11,099,000
	Less: current portion	(3,654,000		)	(4,449,000		)
	Total long-term debt	$	5,000,000		$	6,650,000
	Canadian revolving credit facility
	On April 10, 2015, Barnwell’s credit facility at Royal Bank of Canada was amended and renewed. The amendment, among other things, provides for a decrease in the aggregate principal amount of the revolving credit facility to $6,500,000 Canadian dollars, or US$5,125,000 at the March 31, 2015 exchange rate, from $11,800,000 Canadian dollars. This reduction in the borrowing capacity is largely due to significant declines in the bank’s forecast of oil and natural gas prices. The other material terms of the credit facility remain unchanged.
	The obligations under the credit facility are secured by substantially all of the assets of Barnwell of Canada, Limited. The credit facility subjects Barnwell to certain customary affirmative covenants, including the delivery of financial statements and annual appraisals of certain oil and gas properties. In addition, the credit facility contains customary negative covenants, including, but not limited to, restrictions on the ability of Barnwell to, among other things, merge with or acquire other entities, incur new liens, incur additional indebtedness, or sell certain oil and gas properties or petroleum and natural gas reserves (other than the sale of production from such oil and gas properties in the ordinary course of business). The credit facility also contains provisions concerning customary events of default, including, without limitation, payment defaults, breaches of representations and warranties, covenant defaults, and certain events of bankruptcy and insolvency. If an event of default occurs and is continuing, amounts due under the credit facility may be accelerated, and the rights and remedies of Royal Bank of Canada under the credit facility may be exercised, including rights with respect to the collateral securing Barnwell’s obligations thereunder.
	In February 2015, Barnwell repaid $2,000,000 of the credit facility. During the three and six months ended March 31, 2015, Barnwell realized a foreign currency transaction loss of $146,000 as a result of the repayment of U.S. dollar denominated debt using Canadian dollars. Borrowings under this facility were US$5,000,000 at March 31, 2015. The interest rate on the facility at March 31, 2015 was 2.67%.
	The renewed facility is available in U.S. dollars at the London Interbank Offer Rate plus 2.50%, at Royal Bank of Canada’s U.S. base rate plus 1.50%, or in Canadian dollars at Royal Bank of Canada’s prime rate plus 1.50%. A standby fee of 0.625% per annum is charged on the unused facility balance. Under the financing agreement with Royal Bank of Canada, the facility is reviewed annually, with the next review planned for April 2016. Subject to that review, the facility may be renewed for one year with no required debt repayments or converted to a two-year term loan by the bank. If the facility is converted to a two-year term loan, Barnwell has agreed to the following repayment schedule of the then outstanding loan balance: first year of the term period - 20% (5% per quarter), and in the second year of the term period - 80% (5% per quarter for the first three quarters and 65% in the final quarter). Based on the terms of this agreement, if Royal Bank of Canada were to convert the facility to a two-year term loan upon its next review in April 2016, Barnwell would be obligated to make quarterly principal and interest repayments beginning in July 2016. As no debt repayments will be required on or before March 31, 2016, the entire outstanding loan balance at March 31, 2015 is classified as long-term debt.
	Real estate loan
	Barnwell, together with its real estate joint venture, Kaupulehu 2007, has a non-revolving real estate loan with a Hawaii bank. In January 2015, the loan was amended from monthly principal and interest payments to monthly interest-only payments effective February 1, 2015. All other terms of the loan remained unchanged. The principal balance and any accrued interest will be due and payable on April 1, 2018. The interest rate adjusts each April for the remaining term of the loan to the lender’s then prevailing interest rate for similarly priced commercial mortgage loans or a floating rate equal to the lender’s base rate. The interest rate at March 31, 2015 was 3.41% and was adjusted to 3.59% effective April 1, 2015.
	The loan is collateralized by, among other things, a first mortgage on Kaupulehu 2007’s lots together with all improvements thereon. Kaupulehu 2007 will be required to make a principal payment upon the sale of the house or the residential parcel in the amount of the net sales proceeds of the house or residential parcel; the loan agreement defines net sales proceeds as the gross sales proceeds for the house or residential parcel, less reasonable commissions and normal closing costs.
	As a result of the sale of one of the residential parcels in October 2014, Kaupulehu 2007 repaid $266,000 of the real estate loan, as required from the net proceeds of the sale, in addition to the scheduled monthly payments. Barnwell is required to remit the remaining net sales proceeds upon collection of the note receivable related to the sale of the residential parcel in July 2015.
	The loan agreement contains provisions requiring us to maintain compliance with certain covenants including a consolidated debt service coverage ratio and a consolidated total liabilities to tangible net worth ratio. At March 31, 2015, the Company was in violation as a result of exceeding the maximum consolidated total liabilities to tangible net worth ratio. The Company obtained a waiver from the bank for non-compliance with the covenant.
	The home collateralizing the loan is currently available for sale; therefore, the entire balance outstanding at March 31, 2015 under the term loan has been classified as a current liability.

RETIREMENT_PLANS

RETIREMENT PLANS	6 Months Ended
	Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS
	Barnwell sponsors a noncontributory defined benefit pension plan (“Pension Plan”) covering substantially all of its U.S. employees. Additionally, Barnwell sponsors a Supplemental Employee Retirement Plan (“SERP”), a noncontributory supplemental retirement benefit plan which covers certain current and former employees of Barnwell for amounts exceeding the limits allowed under the Pension Plan, and a postretirement medical insurance benefits plan (“Postretirement Medical”) covering eligible U.S. employees.
	The following table details the components of net periodic benefit cost for Barnwell’s retirement plans:
		Pension Plan						SERP						Postretirement Medical
		Three months ended March 31,
		2015			2014			2015			2014			2015			2014
	Service cost	$	77,000		$	59,000		$	16,000		$	11,000		$	—		$	3,000
	Interest cost	91,000			84,000			20,000			17,000			13,000			14,000
	Expected return on plan assets	(125,000		)	(105,000		)	—			—			—			—
	Amortization of prior service cost (credit)	2,000			2,000			(1,000		)	(2,000		)	—			3,000
	Amortization of net actuarial loss (gain)	22,000			9,000			6,000			1,000			(2,000		)	(5,000		)
	Net periodic benefit cost	$	67,000		$	49,000		$	41,000		$	27,000		$	11,000		$	15,000
		Pension Plan						SERP						Postretirement Medical
		Six months ended March 31,
		2015			2014			2015			2014			2015			2014
	Service cost	$	128,000		$	118,000		$	31,000		$	23,000		$	—		$	6,000
	Interest cost	178,000			169,000			38,000			33,000			26,000			27,000
	Expected return on plan assets	(250,000		)	(210,000		)	—			—			—			—
	Amortization of prior service cost (credit)	3,000			3,000			(2,000		)	(3,000		)	—			6,000
	Amortization of net actuarial loss (gain)	43,000			18,000			12,000			2,000			(3,000		)	(10,000		)
	Net periodic benefit cost	$	102,000		$	98,000		$	79,000		$	55,000		$	23,000		$	29,000
	Barnwell contributed $250,000 to the Pension Plan during the six months ended March 31, 2015 and does not expect to make any further contributions during the remainder of fiscal 2015. The SERP and Postretirement Medical plans are unfunded, and Barnwell funds benefits when payments are made. Barnwell does not expect to make any benefit payments under the Postretirement Medical plan during fiscal 2015 and expected payments under the SERP for fiscal 2015 are not material. Fluctuations in actual equity market returns as well as changes in general interest rates will result in changes in the market value of plan assets and may result in increased or decreased retirement benefits costs and contributions in future periods.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES
	The components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests, are as follows:
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	United States	$	(179,000	)	$	(1,389,000	)	$	(415,000	)	$	(2,239,000	)
	Canada	(1,449,000		)	1,617,000			(1,769,000		)	1,416,000
		$	(1,628,000	)	$	228,000		$	(2,184,000	)	$	(823,000	)
	The components of the income tax provision (benefit) are as follows:
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Current	$	(350,000	)	$	672,000		$	(347,000	)	$	543,000
	Deferred	739,000			(159,000		)	647,000			(92,000		)
		$	389,000		$	513,000		$	300,000		$	451,000
	As a result of significant declines in prices, funds available for oil and natural gas capital expenditures are projected to be minimal in the near term and thus Barnwell's ability to replace production and abate declining reserves has been significantly restricted as compared to the recent past. Accordingly, Barnwell has determined that it is not more likely than not that all of our oil and natural gas deferred tax assets under Canadian tax law are realizable. As such, during the quarter ended March 31, 2015, a valuation allowance of $785,000, which increased deferred income tax expense, was recorded for the portion of Canadian tax law deferred tax assets related to asset retirement obligations that may not be realizable.
	Consolidated taxes do not bear a customary relationship to pretax results due primarily to the fact that Canadian taxable income is not sheltered by U.S. source losses, Canadian income taxes are not estimated to have a current or future benefit as foreign tax credits or deductions for U.S. tax purposes, and U.S. consolidated net operating losses are not estimated to have any future U.S. tax benefit prior to expiration. In addition, consolidated taxes in the current year periods include the aforementioned valuation allowance for a portion of deferred tax assets under Canadian tax law.

SEGMENT_INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION
	Barnwell operates the following segments: 1) exploring for, developing, acquiring, producing and selling oil and natural gas in Canada (oil and natural gas); 2) investing in land interests in Hawaii (land investment); 3) drilling wells and installing and repairing water pumping systems in Hawaii (contract drilling); and 4) developing homes for sale in Hawaii (residential real estate).
	The following table presents certain financial information related to Barnwell’s reporting segments. All revenues reported are from external customers with no intersegment sales or transfers.
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Revenues:
	Oil and natural gas	$	2,092,000		$	6,397,000		$	5,064,000		$	11,724,000
	Land investment	817,000			—			1,849,000			120,000
	Contract drilling	491,000			1,318,000			2,424,000			2,927,000
	Other	76,000			112,000			154,000			253,000
	Total before interest income	3,476,000			7,827,000			9,491,000			15,024,000
	Interest income	16,000			6,000			33,000			10,000
	Total revenues	$	3,492,000		$	7,833,000		$	9,524,000		$	15,034,000
	Depletion, depreciation, and amortization:
	Oil and natural gas	$	772,000		$	1,797,000		$	1,655,000		$	3,856,000
	Contract drilling	70,000			78,000			141,000			156,000
	Other	26,000			29,000			51,000			56,000
	Total depletion, depreciation, and amortization	$	868,000		$	1,904,000		$	1,847,000		$	4,068,000
	Operating profit (before general and administrative expenses):
	Oil and natural gas	$	(498,000	)	$	2,558,000		$	(32,000	)	$	3,205,000
	Land investment	817,000			—			1,849,000			120,000
	Contract drilling	(51,000		)	151,000			286,000			370,000
	Other	50,000			83,000			103,000			197,000
	Total operating profit	318,000			2,792,000			2,206,000			3,892,000
	Equity in income (loss) of affiliates:
	Land investment	368,000			(116,000		)	456,000			(263,000		)
	General and administrative expenses	(2,104,000		)	(2,301,000		)	(4,379,000		)	(4,157,000		)
	Interest expense	(82,000		)	(192,000		)	(172,000		)	(355,000		)
	Interest income	16,000			6,000			33,000			10,000
	(Loss) income before income taxes	$	(1,484,000	)	$	189,000		$	(1,856,000	)	$	(873,000	)

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	6 Months Ended
	Mar. 31, 2015
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
	The changes in each component of accumulated other comprehensive (loss) income were as follows:
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Foreign currency translation:
	Beginning accumulated foreign currency translation	$	1,285,000		$	2,921,000		$	1,692,000		$	3,701,000
	Change in cumulative translation adjustment before reclassifications	(918,000		)	(873,000		)	(1,325,000		)	(1,653,000		)
	Amounts reclassified from accumulated other comprehensive income	146,000			(48,000		)	146,000			(48,000		)
	Income taxes	—			—			—			—
	Net current period other comprehensive loss	(772,000		)	(921,000		)	(1,179,000		)	(1,701,000		)
	Ending accumulated foreign currency translation	513,000			2,000,000			513,000			2,000,000
	Retirement plans:
	Beginning accumulated retirement plans benefit cost	(1,924,000		)	(702,000		)	(1,950,000		)	(710,000		)
	Amortization of net actuarial loss and prior service cost	27,000			8,000			53,000			16,000
	Income taxes	—			—			—			—
	Net current period other comprehensive income	27,000			8,000			53,000			16,000
	Ending accumulated retirement plans benefit cost	(1,897,000		)	(694,000		)	(1,897,000		)	(694,000		)
	Accumulated other comprehensive (loss) income, net of taxes	$	(1,384,000	)	$	1,306,000		$	(1,384,000	)	$	1,306,000
	The realized foreign currency transaction loss (gain) related to the repayment of debt was reclassified from accumulated other comprehensive income to general and administrative expenses on the accompanying Condensed Consolidated Statements of Operations. The amortization of accumulated other comprehensive loss components for the retirement plans are included in the computation of net periodic benefit cost which is a component of general and administrative expenses on the accompanying Condensed Consolidated Statements of Operations (see Note 9 for additional details).

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS
	The carrying values of cash and cash equivalents, accounts and other receivables, accounts payable and accrued current liabilities approximate their fair values due to the short-term nature of the instruments. The carrying value of the note receivable approximates fair value as it has been recorded at a discount using an interest rate based on market rates for similar instruments. The carrying value of long-term debt approximates fair value as the terms approximate current market terms for similar debt instruments of comparable risk and maturities.
	The estimated fair values of oil and natural gas properties and the asset retirement obligation assumed in the acquisition of additional non-operated working interests located in the Progress area of Alberta, Canada, are based on an estimated discounted cash flow model and market assumptions. The significant Level 3 assumptions used in the calculation of estimated discounted cash flows included future commodity prices, projections of estimated quantities of oil and natural gas reserves, expectations for timing and amount of future development, operating and asset retirement costs, projections of future rates of production, expected recovery rates and risk adjusted discount rates.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES
	Environmental Matters
	In January 2015, there was an oil and salt water spill at one of our operated oil properties in Alberta, Canada. We have estimated that probable environmental remediation costs will be approximately $2,300,000. Barnwell’s working interest in the well is 58%, and we expect to recover monies from the other working interest owners for their share of the costs and have accordingly recorded a receivable of $894,000 at March 31, 2015. Additionally, we have filed a claim under our insurance policy, which has a deductible of approximately $80,000, and based on discussions with our insurer we currently believe it is probable that these clean up expenses will be covered by insurance, and as such, a receivable of $1,156,000 was recorded at March 31, 2015, which represents the estimated recovery amount. The total estimated net financial impact for Barnwell, which includes the insurance deductible, estimated legal fees and estimated monitoring and other costs, is approximately $160,000, which has been recorded in the three and six months ended March 31, 2015.
	Environmental remediation costs for the oil and salt water spill have not been discounted and were accrued in “Accounts payable” on the Condensed Consolidated Balance Sheets. At March 31, 2015, the gross liability was $1,349,000.
	At March 31, 2015 and September 30, 2014, environmental remediation costs of $401,000 and $501,000, respectively, were accrued for the estimated liability for probable environmental remediation costs for soil contamination from infrastructure issues at the Dunvegan and Wood River properties in which we own a non-operating working interest. The estimated liability is based on authorization for expenditure requests and cost estimates received by Barnwell from the property operators in 2013. Environmental remediation costs for Dunvegan and Wood River have not been discounted and were accrued in “Accrued operating and other expenses” on the Condensed Consolidated Balance Sheets.
	Because of the inherent uncertainties associated with environmental assessment and remediation activities, future expenses to remediate the currently identified sites, and sites identified in the future, if any, could be incurred.
	Guarantee
	See Note 6 for a discussion of Barnwell’s guarantee of the Kukio Resort land development partnership’s performance bonds.

INFORMATION_RELATING_TO_THE_CO

INFORMATION RELATING TO THE CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS	6 Months Ended
	Mar. 31, 2015
Supplemental Cash Flow Elements [Abstract]
INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS	INFORMATION RELATING TO THE CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
		Six months ended
		March 31,
		2015		2014
	Supplemental disclosure of cash flow information:
	Cash paid during the year for:
	Interest	$	164,000	$	324,000
	Income taxes paid	$	—	$	123,000
	Supplemental disclosure of non-cash investing and financing activities:
	Note receivable for sale of investment	$	907,000	$	—
	Capital expenditure accruals related to oil and natural gas exploration and development increased $295,000 and decreased $497,000 during the six months ended March 31, 2015 and 2014, respectively. Additionally, capital expenditure accruals related to oil and natural gas asset retirement obligations increased $938,000 and $58,000 during the six months ended March 31, 2015 and 2014, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS
	Kaupulehu Developments is entitled to receive a percentage of the gross receipts from the sales of single-family residential lots in Increment I from KD I, a land development partnership in which Barnwell holds a 19.6% non-controlling ownership interest accounted for under the equity method of investment. The percentage payments are part of a 2004 transaction where Kaupulehu Developments sold its leasehold interest in Increment I, which was prior to Barnwell’s affiliation with KD I which commenced on November 27, 2013, the acquisition date of our ownership interest in the Kukio Resort land development partnerships.
	During the six months ended March 31, 2015, Barnwell received $2,150,000 in percentage of sales payments from KD I from the sale of six contiguous lots within Phase I of Increment I to a single buyer and five lots within Phase II of Increment I. The lot sale during the six months ended March 31, 2014 occurred prior to our purchase of ownership interests in the Kukio Resort land development partnerships.

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	6 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENT
	In April 2015, Kaupulehu Developments received percentage of sales payments of $643,000 from the sale of two lots within Phase II of Increment I. Financial results from the receipt of these payments will be reflected in Barnwell’s quarter ending June 30, 2015.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation
	The condensed consolidated financial statements include the accounts of Barnwell Industries, Inc. and all majority-owned subsidiaries (collectively referred to herein as “Barnwell,” “we,” “our,” “us,” or the “Company”), including a 77.6%-owned land investment general partnership (Kaupulehu Developments), a 75%-owned land investment partnership (KD Kona 2013 LLLP) and two 80%-owned joint ventures (Kaupulehu 2007, LLLP and Kaupulehu Investors, LLC). All significant intercompany accounts and transactions have been eliminated.
	Barnwell’s investments in both unconsolidated entities in which a significant, but less than controlling, interest is held and in variable interest entities (“VIE”) in which the Company is not deemed to be the primary beneficiary are accounted for by the equity method.
	Unless otherwise indicated, all references to “dollars” in this Form 10-Q are to U.S. dollars.
Unaudited Interim Financial Information	Unaudited Interim Financial Information
	The accompanying unaudited condensed consolidated financial statements and notes have been prepared by Barnwell in accordance with the rules and regulations of the United States (“U.S.”) Securities and Exchange Commission. Accordingly, certain information and footnote disclosures normally included in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. These condensed consolidated financial statements and notes should be read in conjunction with the consolidated financial statements and notes thereto included in Barnwell’s September 30, 2014 Annual Report on Form 10-K. The Condensed Consolidated Balance Sheet as of September 30, 2014 has been derived from audited consolidated financial statements.
	In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position at March 31, 2015, results of operations, comprehensive loss, and equity for the three and six months ended March 31, 2015 and 2014, and cash flows for the six months ended March 31, 2015 and 2014, have been made. The results of operations for the period ended March 31, 2015 are not necessarily indicative of the operating results for the full year.
Use of Estimates	Use of Estimates
	The preparation of the financial statements in conformity with U.S. GAAP requires management of Barnwell to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ significantly from those estimates.
Acquisitions	Acquisitions
	Acquisitions of businesses are accounted for using the acquisition method of accounting. Purchase prices are allocated to acquired assets and assumed liabilities based on their estimated fair value at the time of the acquisition. A business combination may result in the recognition of a gain or goodwill based on the fair value of the assets acquired and liabilities assumed at the acquisition date as compared to the fair value of consideration transferred.
Note Receivable	Note Receivable
	The note receivable consists of a purchase money mortgage related to the sale of one residential parcel. Barnwell estimates an allowance for this financing receivable based on an evaluation of the credit worthiness of the counterparty and has determined that no allowance is needed at March 31, 2015. This financing receivable is considered in default if not paid in full on the maturity date at which time the amount in default will accrue interest. Amounts deemed uncollectible will be written off against an established allowance.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-04, “Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date.” This update provides guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. Examples of obligations within this guidance are debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In March 2013, the FASB issued ASU No. 2013-05, “Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” This update provides guidance on releasing cumulative translation adjustments when a reporting entity ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. In addition, these amendments provide guidance on the release of cumulative translation adjustments in partial sales of equity method investments and in step acquisitions. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In April 2013, the FASB issued ASU No. 2013-07, “Liquidation Basis of Accounting,” which provides guidance on when and how to apply the liquidation basis of accounting and on what to disclose. The update requires an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent, as defined in the update. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists,” which requires an entity to present an unrecognized tax benefit as a reduction of a deferred tax asset for a net operating loss (“NOL”) carryforward, or similar tax loss or tax credit carryforward, rather than as a liability when (1) the uncertain tax position would reduce the NOL or other carryforward under the tax law of the applicable jurisdiction and (2) the entity intends to use the deferred tax asset for that purpose. The Company adopted the provisions of this ASU effective October 1, 2014. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.
	In November 2014, the FASB issued ASU 2014-17, “Pushdown Accounting,” which provides companies with the option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity.  The election to apply pushdown accounting can be made either in the period in which the change of control occurred or in a subsequent period.  If the election is made in a subsequent period, it would be considered a change in accounting principle and treated in accordance with Topic 250, “Accounting Changes and Error Corrections.” The Company adopted the provisions of this ASU on November 18, 2014, as the amendments in the update were effective upon issuance. The adoption of this update did not have a material impact on Barnwell’s consolidated financial statements.

LOSS_PER_COMMON_SHARE_Tables

LOSS PER COMMON SHARE (Tables)	6 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Reconciliations between net loss attributable to the entity's stockholders and common shares outstanding of the basic and diluted net loss per share computations	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, 2015
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(2,017,000	)	8,277,160	$	(0.24	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(2,017,000	)	8,277,160	$	(0.24	)
		Six months ended March 31, 2015
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(2,484,000	)	8,277,160	$	(0.30	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(2,484,000	)	8,277,160	$	(0.30	)
		Three months ended March 31, 2014
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(285,000	)	8,277,160	$	(0.03	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(285,000	)	8,277,160	$	(0.03	)
		Six months ended March 31, 2014
		Net Loss			Shares	Per-Share
		(Numerator)			(Denominator)	Amount
	Basic net loss per share	$	(1,274,000	)	8,277,160	$	(0.15	)
	Effect of dilutive securities -
	common stock options	—			—
	Diluted net loss per share	$	(1,274,000	)	8,277,160	$	(0.15	)

INVESTMENTS_Tables

INVESTMENTS (Tables)	6 Months Ended
	Mar. 31, 2015
Investments, All Other Investments [Abstract]
Summary of investments	A summary of Barnwell’s investments is as follows:
		March 31,			September 30,
		2015			2014
	Investment in residential parcel	$	1,192,000		$	1,192,000
	Investment in land development partnerships	5,114,000			4,658,000
	Investment in leasehold land interest – Lot 4C	50,000			50,000
	Total investments	$	6,356,000		$	5,900,000
Summarized financial information for the land development partnerships	Summarized financial information for the Kukio Resort land development partnerships is as follows:
		Three months ended March 31, 2015			Three months ended March 31, 2014
	Revenue	$	6,081,000		$	1,353,000
	Gross profit	$	2,982,000		$	545,000
	Net earnings (loss)	$	2,143,000		$	(428,000	)
		Six months ended March 31, 2015			November 27, 2013 -
					March 31, 2014
	Revenue	$	10,707,000		$	1,622,000
	Gross profit	$	4,409,000		$	653,000
	Net earnings (loss)	$	2,563,000		$	(809,000	)
Kaupulehu Developments
INVESTMENTS
Summary of Increment I percentage of sales payment revenues received	The following table summarizes the Increment I percentage of sales payment revenues received from KD I.
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Sale of interest in leasehold land:
	Proceeds	$	950,000		$	—		$	2,150,000		$	140,000
	Fees	(133,000		)	—			(301,000		)	(20,000		)
	Revenues – sale of interest in leasehold land, net	$	817,000		$	—		$	1,849,000		$	120,000

ACQUISITION_OF_OIL_AND_NATURAL1

ACQUISITION OF OIL AND NATURAL GAS PROPERTIES (Tables)	6 Months Ended
	Mar. 31, 2015
Extractive Industries [Abstract]
Summary of allocation of purchase price to the assets acquired and liabilities assumed	The following table summarizes the allocation of the purchase price to the assets acquired and liabilities assumed in the transaction as of the acquisition date. See Note 13 for further information regarding the fair value measurement inputs.
	Property and equipment	$	751,000
	Asset retirement obligation	(225,000		)
	Net identifiable assets acquired	$	526,000

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	6 Months Ended
	Mar. 31, 2015
Long-term Debt, Unclassified [Abstract]
Schedule of long-term debt	A summary of Barnwell’s long-term debt is as follows:
		March 31,			September 30,
		2015			2014
	Canadian revolving credit facility	$	5,000,000		$	7,000,000
	Real estate loan	3,654,000			4,099,000
		8,654,000			11,099,000
	Less: current portion	(3,654,000		)	(4,449,000		)
	Total long-term debt	$	5,000,000		$	6,650,000

RETIREMENT_PLANS_Tables

RETIREMENT PLANS (Tables)	6 Months Ended
	Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Schedule of components of net periodic benefit cost	The following table details the components of net periodic benefit cost for Barnwell’s retirement plans:
		Pension Plan						SERP						Postretirement Medical
		Three months ended March 31,
		2015			2014			2015			2014			2015			2014
	Service cost	$	77,000		$	59,000		$	16,000		$	11,000		$	—		$	3,000
	Interest cost	91,000			84,000			20,000			17,000			13,000			14,000
	Expected return on plan assets	(125,000		)	(105,000		)	—			—			—			—
	Amortization of prior service cost (credit)	2,000			2,000			(1,000		)	(2,000		)	—			3,000
	Amortization of net actuarial loss (gain)	22,000			9,000			6,000			1,000			(2,000		)	(5,000		)
	Net periodic benefit cost	$	67,000		$	49,000		$	41,000		$	27,000		$	11,000		$	15,000
		Pension Plan						SERP						Postretirement Medical
		Six months ended March 31,
		2015			2014			2015			2014			2015			2014
	Service cost	$	128,000		$	118,000		$	31,000		$	23,000		$	—		$	6,000
	Interest cost	178,000			169,000			38,000			33,000			26,000			27,000
	Expected return on plan assets	(250,000		)	(210,000		)	—			—			—			—
	Amortization of prior service cost (credit)	3,000			3,000			(2,000		)	(3,000		)	—			6,000
	Amortization of net actuarial loss (gain)	43,000			18,000			12,000			2,000			(3,000		)	(10,000		)
	Net periodic benefit cost	$	102,000		$	98,000		$	79,000		$	55,000		$	23,000		$	29,000

INCOME_TAXES_Tables

INCOME TAXES (Tables)	6 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests	The components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests, are as follows:
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	United States	$	(179,000	)	$	(1,389,000	)	$	(415,000	)	$	(2,239,000	)
	Canada	(1,449,000		)	1,617,000			(1,769,000		)	1,416,000
		$	(1,628,000	)	$	228,000		$	(2,184,000	)	$	(823,000	)
Schedule of components of the income tax provision (benefit)	The components of the income tax provision (benefit) are as follows:
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Current	$	(350,000	)	$	672,000		$	(347,000	)	$	543,000
	Deferred	739,000			(159,000		)	647,000			(92,000		)
		$	389,000		$	513,000		$	300,000		$	451,000

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	6 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Schedule of financial information related to reporting segments	The following table presents certain financial information related to Barnwell’s reporting segments. All revenues reported are from external customers with no intersegment sales or transfers.
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Revenues:
	Oil and natural gas	$	2,092,000		$	6,397,000		$	5,064,000		$	11,724,000
	Land investment	817,000			—			1,849,000			120,000
	Contract drilling	491,000			1,318,000			2,424,000			2,927,000
	Other	76,000			112,000			154,000			253,000
	Total before interest income	3,476,000			7,827,000			9,491,000			15,024,000
	Interest income	16,000			6,000			33,000			10,000
	Total revenues	$	3,492,000		$	7,833,000		$	9,524,000		$	15,034,000
	Depletion, depreciation, and amortization:
	Oil and natural gas	$	772,000		$	1,797,000		$	1,655,000		$	3,856,000
	Contract drilling	70,000			78,000			141,000			156,000
	Other	26,000			29,000			51,000			56,000
	Total depletion, depreciation, and amortization	$	868,000		$	1,904,000		$	1,847,000		$	4,068,000
	Operating profit (before general and administrative expenses):
	Oil and natural gas	$	(498,000	)	$	2,558,000		$	(32,000	)	$	3,205,000
	Land investment	817,000			—			1,849,000			120,000
	Contract drilling	(51,000		)	151,000			286,000			370,000
	Other	50,000			83,000			103,000			197,000
	Total operating profit	318,000			2,792,000			2,206,000			3,892,000
	Equity in income (loss) of affiliates:
	Land investment	368,000			(116,000		)	456,000			(263,000		)
	General and administrative expenses	(2,104,000		)	(2,301,000		)	(4,379,000		)	(4,157,000		)
	Interest expense	(82,000		)	(192,000		)	(172,000		)	(355,000		)
	Interest income	16,000			6,000			33,000			10,000
	(Loss) income before income taxes	$	(1,484,000	)	$	189,000		$	(1,856,000	)	$	(873,000	)

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables)	6 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Schedule of changes in each component of accumulated other comprehensive (loss) income	The changes in each component of accumulated other comprehensive (loss) income were as follows:
		Three months ended						Six months ended
		March 31,						March 31,
		2015			2014			2015			2014
	Foreign currency translation:
	Beginning accumulated foreign currency translation	$	1,285,000		$	2,921,000		$	1,692,000		$	3,701,000
	Change in cumulative translation adjustment before reclassifications	(918,000		)	(873,000		)	(1,325,000		)	(1,653,000		)
	Amounts reclassified from accumulated other comprehensive income	146,000			(48,000		)	146,000			(48,000		)
	Income taxes	—			—			—			—
	Net current period other comprehensive loss	(772,000		)	(921,000		)	(1,179,000		)	(1,701,000		)
	Ending accumulated foreign currency translation	513,000			2,000,000			513,000			2,000,000
	Retirement plans:
	Beginning accumulated retirement plans benefit cost	(1,924,000		)	(702,000		)	(1,950,000		)	(710,000		)
	Amortization of net actuarial loss and prior service cost	27,000			8,000			53,000			16,000
	Income taxes	—			—			—			—
	Net current period other comprehensive income	27,000			8,000			53,000			16,000
	Ending accumulated retirement plans benefit cost	(1,897,000		)	(694,000		)	(1,897,000		)	(694,000		)
	Accumulated other comprehensive (loss) income, net of taxes	$	(1,384,000	)	$	1,306,000		$	(1,384,000	)	$	1,306,000

INFORMATION_RELATING_TO_THE_CO1

INFORMATION RELATING TO THE CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Tables)	6 Months Ended
	Mar. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information
		Six months ended
		March 31,
		2015		2014
	Supplemental disclosure of cash flow information:
	Cash paid during the year for:
	Interest	$	164,000	$	324,000
	Income taxes paid	$	—	$	123,000
	Supplemental disclosure of non-cash investing and financing activities:
	Note receivable for sale of investment	$	907,000	$	—

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended	1 Months Ended
	Mar. 31, 2015	Oct. 31, 2014
	venture	parcel
Principles of Consolidation
Number of 80%-owned joint ventures	2
Investment in land
Note Receivable
Number of residential parcels sold		1
Allowance for note receivable	0
Kaupulehu Developments
Principles of Consolidation
Ownership interest in subsidiaries (as a percent)	77.60%
KD Kona 2013 LLLP
Principles of Consolidation
Ownership interest in subsidiaries (as a percent)	75.00%
Kaupulehu 2007, LLLP
Principles of Consolidation
Ownership interest in subsidiaries (as a percent)	80.00%
Kaupulehu Investors, LLC
Principles of Consolidation
Ownership interest in subsidiaries (as a percent)	80.00%

LIQUIDITY_Details

LIQUIDITY (Details)	3 Months Ended	6 Months Ended
	Mar. 31, 2015	Mar. 31, 2015	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2015	Apr. 30, 2015	Apr. 30, 2015
	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	Canadian revolving credit facility	Amended Canadian revolving credit facility	Amended Canadian revolving credit facility
						Subsequent event	Subsequent event	Subsequent event
						CAD	USD ($)	CAD
Line of Credit Facility [Line Items]
Cash and cash equivalents	$9,097,000	$9,097,000	$16,104,000	$7,163,000	$7,828,000
Working capital	8,207,000	8,207,000
Maximum borrowing capacity						11,800,000	5,125,000	6,500,000
Estimate of probable loss	2,300,000	2,300,000
Percentage of working interest	58.00%	58.00%
Environmental remediation expense	$160,000	$160,000

LOSS_PER_COMMON_SHARE_Details

LOSS PER COMMON SHARE (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Net Loss (Numerator)
Basic	($2,017)	($285)	($2,484)	($1,274)
Effect of dilutive securities - common stock options	0	0	0	0
Diluted	($2,017)	($285)	($2,484)	($1,274)
Shares (Denominator)
Basic (in shares)	8,277,160	8,277,160	8,277,160	8,277,160
Effect of dilutive securities - common stock options	0	0	0	0
Diluted (in shares)	8,277,160	8,277,160	8,277,160	8,277,160
Per-Share Amount
Basic net loss per share (in dollars per share)	($0.24)	($0.03)	($0.30)	($0.15)
Diluted net loss per share (in dollars per share)	($0.24)	($0.03)	($0.30)	($0.15)
Options
Antidilutive shares of common stock excluded from the computation of diluted shares
Antidilutive shares excluded from computation of loss per share (in shares)		621,250		837,250

NOTE_RECEIVABLE_Details

NOTE RECEIVABLE (Details) (Investment in land, USD $)	1 Months Ended
In Thousands, unless otherwise specified	Oct. 31, 2014
	parcel
Investment in land
Note receivable
Number of residential parcels sold	1
Purchase or sales price	$1,250
Cash proceeds received	$343
Period after purchase closing date mortgage is due	270 days

REAL_ESTATE_HELD_FOR_SALE_Deta

REAL ESTATE HELD FOR SALE (Details) (Kaupulehu 2007, LLLP)	Mar. 31, 2015
	home
Kaupulehu 2007, LLLP
Real estate held for sale
Number of luxury residences owned	1

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	3 Months Ended		6 Months Ended		0 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Nov. 27, 2013	Oct. 31, 2014
					partnership
Investment Holdings [Line Items]
Land investment	$368	($116)	$456	($263)
Investment in land
Investment Holdings [Line Items]
Number of residential parcels owned	1		1
Purchase or sales price						1,250
Investment in land development partnerships
Investment Holdings [Line Items]
Number of limited liability limited partnerships formed					2
Basis difference between the underlying equity in net assets of the investee and the carrying value of the entity's investment	315		315
Bonds issued by the surety	4,830		4,830
Maximum loss exposure	9,944		9,944
Investment in land development partnerships | KD Kukio Resorts, LLLP, KD Maniniowali, LLLP, and KD Kaupulehu, LLLP
Investment Holdings [Line Items]
Ownership interest acquired, aggregate cost					5,140
Investment in land development partnerships | KD Kukio Resorts, LLLP
Investment Holdings [Line Items]
Ownership interest acquired (as a percent)					19.60%
Investment in land development partnerships | KD Maniniowali, LLLP
Investment Holdings [Line Items]
Ownership interest acquired (as a percent)					19.60%
Investment in land development partnerships | KD Kaupulehu, LLLP
Investment Holdings [Line Items]
Ownership interest acquired (as a percent)					19.60%

INVESTMENTS_SUMMARY_OF_INVESTM

INVESTMENTS - SUMMARY OF INVESTMENTS (Details) (USD $)	Mar. 31, 2015	Sep. 30, 2014
In Thousands, unless otherwise specified
Investment Holdings [Line Items]
Investments	$6,356	$5,900
Residential Parcel
Investment Holdings [Line Items]
Investments	1,192	1,192
Investment in land development partnerships
Investment Holdings [Line Items]
Investments	5,114	4,658
Investment in leasehold land interest - Lot 4C
Investment Holdings [Line Items]
Investments	$50	$50

INVESTMENTS_LAND_DEVELOPMENT_P

INVESTMENTS - LAND DEVELOPMENT PARTNERSHIPS (Details) (Investment in land development partnerships, USD $)	3 Months Ended		4 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2015
Investment in land development partnerships
Investment Holdings [Line Items]
Revenue	$6,081	$1,353	$1,622	$10,707
Gross profit	2,982	545	653	4,409
Net earnings (loss)	$2,143	($428)	($809)	$2,563

INVESTMENTS_PERCENTAGE_OF_SALE

INVESTMENTS - PERCENTAGE OF SALES PAYMENTS (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Investment Holdings [Line Items]
Sale of interest in leasehold land, net	$817	$0	$1,849	$120
Kaupulehu Developments
Investment Holdings [Line Items]
Proceeds from Sale of Interest in Leasehold Land Gross	950	0	2,150	140
Fees Related to Sale of Interest in Leasehold Land	-133	0	-301	-20
Sale of interest in leasehold land, net	$817	$0	$1,849	$120
Area of land (in acres)	870		870
Number of development increments	2
Land Interest
Investment Holdings [Line Items]
Area of land (in acres)	1,000		1,000

ACQUISITION_OF_OIL_AND_NATURAL2

ACQUISITION OF OIL AND NATURAL GAS PROPERTIES (Detail) (Oil and natural gas properties, Progress area of Alberta, USD $)	0 Months Ended
In Thousands, unless otherwise specified	Nov. 13, 2014	Nov. 13, 2014
Oil and natural gas properties | Progress area of Alberta
Oil and natural gas properties
Purchase or sales price	$526	$526
Period after closing of agreement for final determination of the customary adjustments to the purchase price	180 days
Allocation of the purchase price to the assets acquired and liabilities assumed
Property and equipment	751	751
Asset retirement obligation	-225	-225
Net identifiable assets acquired	$526	$526

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details)

Mar. 31, 2015

Sep. 30, 2014

Oct. 31, 2014

Mar. 31, 2015

Sep. 30, 2014

Mar. 31, 2015

Feb. 28, 2015

Mar. 31, 2015

Mar. 31, 2015

Mar. 31, 2015

Mar. 31, 2015

Mar. 31, 2015

Mar. 31, 2015

Apr. 30, 2015

Apr. 30, 2015

Apr. 10, 2015

Apr. 10, 2015

Mar. 31, 2015

Sep. 30, 2014

Oct. 31, 2014

Apr. 01, 2015

USD ($)

USD ($)

Investment in land

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Canadian revolving credit facility

Amended Canadian revolving credit facility

Amended Canadian revolving credit facility

Amended Canadian revolving credit facility

Amended Canadian revolving credit facility

Real estate loan

Real estate loan

Real estate loan

Real estate loan

parcel

USD ($)

USD ($)

Subsequent event

Credit Agreement

Credit Agreement

Credit Agreement

Credit Agreement

Credit Agreement

Credit Agreement

Credit Agreement

Subsequent event

Subsequent event

Credit Agreement

Credit Agreement

USD ($)

USD ($)

Investment in land

Subsequent event

CAD

USD ($)

USD ($)

USD ($)

Subsequent event

London Interbank Offered Rate (LIBOR)

Base Rate

Prime Rate

USD ($)

CAD

Subsequent event

Subsequent event

USD ($)

CAD

USD ($)

CAD

parcel

Long-term debt

Long-term debt

$8,654,000

$11,099,000

$5,000,000

$7,000,000

$5,000,000

$5,000,000

$3,654,000

$4,099,000

Less: current portion

-3,654,000

-4,449,000

Total long-term debt

5,000,000

6,650,000

Long-term debt, additional disclosures

Maximum borrowing capacity

11,800,000

11,800,000

5,125,000

6,500,000

5,125,000

6,500,000

Repayments of lines of credit

2,000,000

Foreign currency transaction loss

146,000

Interest rate on the facility (as a percent)

2.67%

2.67%

Basis spread on variable rate (as a percent)

2.50%

1.50%

1.50%

Standby fee (as a percent)

0.63%

Renewal period with no required debt repayments

1 year

Period of term loan if credit facility term date is not extended

2 years

Interest rate (as a percent)

3.41%

3.59%

Number of residential parcels sold

1

1

Debt repaid as a result of the sale of one of the residential parcels

$266,000

Repayment schedule if the facility is converted to a two-year term loan

Percentage of outstanding loan balance to be repaid in first year of the term period

20.00%

Percentage of outstanding loan balance to be repaid per quarter in first year of the term period

5.00%

Percentage of outstanding loan balance to be repaid in second year of the term period

80.00%

Percentage of outstanding loan balance to be repaid per quarter for first three quarters in second year of the term period

5.00%

Percentage of outstanding loan balance to be repaid in the final quarter of the second year of the term period

65.00%

RETIREMENT_PLANS_Details

RETIREMENT PLANS (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Pension Plan
Net periodic benefit cost:
Service cost	$77	$59	$128	$118
Interest cost	91	84	178	169
Expected return on plan assets	-125	-105	-250	-210
Amortization of prior service cost (credit)	2	2	3	3
Amortization of net actuarial loss (gain)	22	9	43	18
Net periodic benefit cost	67	49	102	98
Other disclosures
Contribution by the entity to the Pension Plan			250
SERP
Net periodic benefit cost:
Service cost	16	11	31	23
Interest cost	20	17	38	33
Amortization of prior service cost (credit)	-1	-2	-2	-3
Amortization of net actuarial loss (gain)	6	1	12	2
Net periodic benefit cost	41	27	79	55
Postretirement Medical
Net periodic benefit cost:
Service cost	0	3	0	6
Interest cost	13	14	26	27
Amortization of prior service cost (credit)	0	3	0	6
Amortization of net actuarial loss (gain)	-2	-5	-3	-10
Net periodic benefit cost	$11	$15	$23	$29

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests
United States	($179)	($1,389)	($415)	($2,239)
Canada	-1,449	1,617	-1,769	1,416
Total	-1,628	228	-2,184	-823
Components of the income tax provision (benefit)
Current	-350	672	-347	543
Deferred	739	-159	647	-92
Total	389	513	300	451
Foreign Tax Authority
Components of the income tax provision (benefit)
Increase in valuation allowance, amount	$785

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Revenues:
Revenues	$3,476	$7,827	$9,491	$15,024
Interest income	16	6	33	10
Total revenues	3,492	7,833	9,524	15,034
Depletion, depreciation, and amortization:
Depletion, depreciation, and amortization	868	1,904	1,847	4,068
Operating profit (before general and administrative expenses):
Operating profit	318	2,792	2,206	3,892
Equity in loss of affiliates:
Equity in income (loss) of affiliates	368	-116	456	-263
General and administrative expenses	-2,104	-2,301	-4,379	-4,157
Interest expense	-82	-192	-172	-355
Interest income	16	6	33	10
(Loss) income before income taxes	-1,484	189	-1,856	-873
Oil and natural gas
Revenues:
Revenues	2,092	6,397	5,064	11,724
Depletion, depreciation, and amortization:
Depletion, depreciation, and amortization	772	1,797	1,655	3,856
Operating profit (before general and administrative expenses):
Operating profit	-498	2,558	-32	3,205
Land investment
Revenues:
Revenues	817	0	1,849	120
Operating profit (before general and administrative expenses):
Operating profit	817	0	1,849	120
Contract drilling
Revenues:
Revenues	491	1,318	2,424	2,927
Depletion, depreciation, and amortization:
Depletion, depreciation, and amortization	70	78	141	156
Operating profit (before general and administrative expenses):
Operating profit	-51	151	286	370
Other
Revenues:
Revenues	76	112	154	253
Depletion, depreciation, and amortization:
Depletion, depreciation, and amortization	26	29	51	56
Operating profit (before general and administrative expenses):
Operating profit	$50	$83	$103	$197

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Sep. 30, 2014
Changes in foreign currency translation
Beginning accumulated foreign currency translation	$1,285	$2,921	$1,692	$3,701
Change in cumulative translation adjustment before reclassifications	-918	-873	-1,325	-1,653
Amounts reclassified from accumulated other comprehensive income	146	-48	146	-48
Income taxes	0	0	0	0
Net current period other comprehensive loss	-772	-921	-1,179	-1,701
Ending accumulated foreign currency translation	513	2,000	513	2,000
Changes in retirement plans
Beginning accumulated retirement plans benefit cost	-1,924	-702	-1,950	-710
Amortization of net actuarial loss and prior service cost	27	8	53	16
Income taxes	0	0	0	0
Net current period other comprehensive income	27	8	53	16
Ending accumulated retirement plans benefit cost	-1,897	-694	-1,897	-694
Accumulated other comprehensive (loss) income, net of taxes	($1,384)	$1,306	($1,384)	$1,306	($258)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Detail) (USD $)	3 Months Ended	6 Months Ended
	Mar. 31, 2015	Mar. 31, 2015	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
Estimate of probable loss	$2,300,000	$2,300,000
Percentage of working interest	58.00%	58.00%
Accounts Receivable, Recoveries from Minority Working Interest	894,000	894,000
Insurance deductible	80,000	80,000
Estimated recovery from insurance	1,156,000	1,156,000
Environmental Remediation Expense	160,000	160,000
Loss contingency accrual	1,349,000	1,349,000
Accrual for environmental remediation costs	$401,000	$401,000	$501,000

INFORMATION_RELATING_TO_THE_CO2

INFORMATION RELATING TO THE CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Details) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Supplemental disclosure of cash flow information:
Interest	$164	$324
Income taxes paid	0	123
Supplemental disclosure of non-cash investing and financing activities:
Note receivable for sale of investment	907	0
Oil and natural gas
Supplemental disclosures of cash flow information:
Increase (Decrease) in capital expenditure accruals related to oil and natural gas exploration and development	295	-497
Increase (Decrease) in capital expenditure accruals related to oil and natural gas asset retirement obligations	$938	$58

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (Kaupulehu Developments, USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Related party transactions
Percentage of sales payment received	$950	$0	$2,150	$140
KD Kaupulehu, LLLP | Investment in land development partnerships
Related party transactions
Ownership interest acquired (as a percent)	19.60%		19.60%
Percentage of sales payment received			$2,150
KD Kaupulehu, LLLP | Investment in land development partnerships | Phase I
Related party transactions
Number of lots sold in Increment I			6
KD Kaupulehu, LLLP | Investment in land development partnerships | Phase II
Related party transactions
Number of lots sold in Increment I			5

SUBSEQUENT_EVENT_Details

SUBSEQUENT EVENT (Details) (Kaupulehu Developments, USD $)	3 Months Ended		6 Months Ended		1 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Apr. 30, 2015
					lot
Subsequent events
Percentage of sales payment received	$950	$0	$2,150	$140
Subsequent event | Investment in land development partnerships | Phase II
Subsequent events
Percentage of sales payment received					$643
Number of lots sold in Increment I					2