v3.26.1
RETIREMENT PLANS (Tables)
9 Months Ended
Jun. 30, 2026
Retirement Benefits [Abstract]  
Schedule of components of net periodic benefit cost (income)
The following tables detail the components of net periodic benefit (income) cost for Barnwell’s retirement plans:
Pension PlanSERP
Three months ended June 30,
2026202520262025
Interest cost$102,000 $98,000 $26,000 $24,000 
Expected return on plan assets(218,000)(200,000)— — 
Amortization of net actuarial gain(12,000)  — 
Net periodic benefit (income) cost$(128,000)$(102,000)$26,000 $24,000 
Pension PlanSERP
Nine months ended June 30,
2026202520262025
Interest cost$306,000 $293,000 $78,000 $71,000 
Expected return on plan assets(653,000)(600,000)— — 
Amortization of net actuarial gain(37,000)—  — 
Net periodic benefit (income) cost$(384,000)$(307,000)$78,000 $71,000