SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) (Tables)

12 Months Ended

Sep. 30, 2021

Oil and Gas Exploration and Production Industries Disclosures [Abstract]

Summary of changes in the estimates of net interests in total proved developed reserves of oil and natural gas liquids and natural gas

	OIL & NGL (Bbls)	GAS (Mcf)	Total (Boe)
Proved reserves:
Balance at September 30, 2019	1,419,000	4,520,000	2,198,000
Revisions of previous estimates	(740,000)	(1,746,000)	(1,041,000)
Acquisitions of reserves	68,000	628,000	176,000
Less sales of reserves	(38,000)	(443,000)	(114,000)
Less production	(174,000)	(649,000)	(286,000)
Balance at September 30, 2020	535,000	2,310,000	933,000
Revisions of previous estimates	291,000	1,345,000	523,000
Acquisitions of reserves	80,000	289,000	130,000
Less sales of reserves	(97,000)	(341,000)	(156,000)
Less production	(169,000)	(690,000)	(288,000)
Proved Reserves, September 30, 2021	640,000	2,913,000	1,142,000
Proved Developed Reserves, September 30, 2021	636,000	2,913,000	1,138,000
Proved Undeveloped Reserves, September 30, 2021	4,000	—	4,000

Schedule of capitalized costs relating to oil and natural gas producing activities

All capitalized costs relating to oil and natural gas producing activities in Canada and the U.S. are summarized as follows:

	September 30, 2021
	Canada		United States		Total
Proved properties	$	58,273,000	$	217,000	$	58,490,000
Unproved properties	—		962,000		962,000
Total capitalized costs	58,273,000		1,179,000		59,452,000
Accumulated depletion, depreciation, and impairment	56,053,000		14,000		56,067,000
Net capitalized costs	$	2,220,000	$	1,165,000	$	3,385,000

	September 30, 2020
	Canada		United States		Total
Proved properties	$	64,142,000	$	—	$	64,142,000
Unproved properties	—		—		—
Total capitalized costs	64,142,000		—		64,142,000
Accumulated depletion, depreciation, and impairment	61,839,000		—		61,839,000
Net capitalized costs	$	2,303,000	$	—	$	2,303,000

Schedule of costs incurred in oil and natural gas property acquisition, exploration and development

	Year ended September 30, 2021
	Canada		United States		Total
Acquisition of properties:
Proved	$	1,032,000	$	70,000	$	1,102,000
Unproved	—		—		—
Exploration costs	255,000		—		255,000
Development costs	563,000		1,108,000		1,671,000
Total	$	1,850,000	$	1,178,000	$	3,028,000

	Year ended September 30, 2020
	Canada		United States		Total
Acquisition of properties:
Proved	$	242,000	$	—	$	242,000
Unproved	—		—		—
Development costs	2,857,000		—		2,857,000
Total	$	3,099,000	$	—	$	3,099,000

Schedule of results of operations for oil and natural gas producing activities

	Year ended September 30, 2021
	Canada		United States		Total
Net revenues	$	10,136,000	$	118,000	$	10,254,000
Production costs	(6,532,000)		(24,000)		(6,556,000)
Depletion	(631,000)		(14,000)		(645,000)
Reduction of carrying value of oil and natural gas properties	(630,000)		—		(630,000)
Pre-tax results of operations (1)	2,343,000		80,000		2,423,000
Estimated income tax expense (2)	—		—		—
Results of operations (1)	$	2,343,000	$	80,000	$	2,423,000

	Year ended September 30, 2020
	Canada		United States		Total
Net revenues	$	6,693,000	$	—	$	6,693,000
Production costs	(4,850,000)		—		(4,850,000)
Depletion	(1,747,000)		—		(1,747,000)
Reduction of carrying value of oil and natural gas properties	(4,326,000)		—		(4,326,000)
Pre-tax results of operations (1)	(4,230,000)		—		(4,230,000)
Estimated income tax expense (2)	—		—		—
Results of operations (1)	$	(4,230,000)	$	—	$	(4,230,000)

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(1)   Before gain on sale of oil and natural gas properties, general and administrative expenses, interest expense, and foreign exchange gains and losses.

(2) Estimated income tax expense includes changes to the deferred income tax valuation allowance necessary for the portion of Canadian and U.S. federal tax law deferred tax assets that may not be realizable.

Schedule of standardized measure of discounted future net cash flows

	September 30,
	2021		2020
Future cash inflows	$	36,130,000	$	20,426,000
Future production costs	(25,323,000)		(17,860,000)
Future development costs	(240,000)		(73,000)
Future income tax expenses	(995,000)		(92,000)
Future net cash flows excluding abandonment, decommissioning and reclamation	9,572,000		2,401,000
Future abandonment, decommissioning and reclamation	(14,525,000)		(13,055,000)
Future net cash flows	(4,953,000)		(10,654,000)
10% annual discount for timing of cash flows	7,598,000		8,969,000
Standardized measure of discounted future net cash flows	$	2,645,000	$	(1,685,000)

Schedule of changes in standardized measure of discounted future net cash flows

	Year ended September 30,
	2021		2020
Beginning of year	$	(1,685,000)	$	2,310,000
Sales of oil and natural gas produced, net of production costs	(3,604,000)		(1,843,000)
Net changes in prices and production costs, net of royalties and wellhead taxes	5,702,000		(1,876,000)
Net change due to purchases and sales of minerals in place	(882,000)		467,000
Previously estimated development costs incurred	—		1,305,000
Changes in future development costs	—		7,773,000
Revisions of previous quantity estimates	4,217,000		(10,274,000)
Net change in income taxes	(845,000)		288,000
Accretion of discount	(176,000)		230,000
Other - changes in the timing of future production and other	(55,000)		(63,000)
Other - net change in Canadian dollar translation rate	(27,000)		(2,000)
Net change	4,330,000		(3,995,000)
End of year	$	2,645,000	$	(1,685,000)