INVESTMENTS (Tables)

9 Months Ended

Jun. 30, 2016

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s investments is as follows:

	June 30, 2016		September 30, 2015
Investment in Kukio Resort land development partnerships	$	3,494,000	$	6,238,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total investments	$	3,544,000	$	6,288,000

Summarized financial information for the land development partnerships

Summarized financial information for the Kukio Resort land development partnerships is as follows:

	Three months ended June 30, 2016		Three months ended June 30, 2015
Revenue	$	23,584,000	$	12,078,000
Gross profit	$	10,732,000	$	5,285,000
Net earnings	$	10,029,000	$	4,215,000

	Nine months ended June 30, 2016		Nine months ended June 30, 2015
Revenue	$	31,703,000	$	22,785,000
Gross profit	$	14,186,000	$	9,694,000
Net earnings	$	12,020,000	$	6,779,000

Kaupulehu Developments

INVESTMENTS

Summary of Increment I and Increment II percentage of sales payment revenues received

The following table summarizes the total of Increment I and Increment II percentage of sales payment revenues received from KD I and KD II:

	Three months ended   June 30,						Nine months ended   June 30,
	2016			2015			2016			2015
Sale of interest in leasehold land:
Proceeds	$	1,775,000		$	1,473,000		$	2,255,000		$	3,623,000
Fees	(273,000		)	(207,000		)	(340,000		)	(508,000		)
Revenues – sale of interest in leasehold land, net	$	1,502,000		$	1,266,000		$	1,915,000		$	3,115,000