BRNHIGH SIGNALOPERATIONAL10-K

Barnwell Industries completed a major business restructuring by selling its Contract Drilling segment and significantly reducing debt while transitioning from operating losses to profitability.

The sale of Water Resources International (the Contract Drilling segment) on March 14, 2025 represents a fundamental shift in Barnwell's business model, eliminating an entire operating segment. The 25% increase in outstanding shares (from 10.1M to 12.5M) suggests potential dilution from financing activities or equity raises related to this restructuring.

Comparing 2025-12-23 vs 2024-12-17View on EDGAR →
FINANCIAL ANALYSIS

Despite revenue declining 37% to $13.7M due to the segment sale, Barnwell achieved a remarkable turnaround from a $687K operating loss to $30K operating income while more than doubling operating cash flow to $4.7M. The company dramatically strengthened its balance sheet by reducing total debt 69% from $11.1M to $3.4M, though this came at the cost of a 46% decline in stockholders' equity to $7.0M, indicating the divestiture may have been completed at below book value or involved significant transaction costs.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+250%
$2K$7K

Interest expense surged 250% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
+142.4%
$1.9M$4.7M

Operating cash flow surged 142.4% — exceptional cash generation, highest quality earnings signal.

Operating Income
P&L
+104.4%
-$687K$30K

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Total Debt
Balance Sheet
-69%
$11.1M$3.4M

Debt reduced 69% — deleveraging strengthens balance sheet and reduces financial risk.

Accounts Receivable
Balance Sheet
-55%
$2.0M$913K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Stockholders Equity
Balance Sheet
-46.3%
$13.0M$7.0M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Current Assets
Balance Sheet
-41.1%
$8.9M$5.2M

Current assets declined 41.1% — monitor working capital adequacy and short-term liquidity.

Current Liabilities
Balance Sheet
-39.5%
$7.8M$4.7M

Current liabilities reduced — improved short-term financial position and working capital health.

Revenue
P&L
-36.9%
$21.7M$13.7M

Revenue declined 36.9% — significant demand weakness or market share loss warrants investigation.

Cash & Equivalents
Balance Sheet
-35.9%
$4.5M$2.9M

Cash declined 35.9% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

LANGUAGE CHANGES
NEW — 2025-12-23
PRIOR — 2024-12-17
ADDED
As of December 8, 2025 there were 12,538,064 shares of common stock outstanding.
Exhibits, Financial Statement Schedules 125 Signatures 128 Index to Exhibits 130 2 GLOSSARY OF TERMS Unless otherwise indicated, all references to dollars in this Form 10-K are to U.S.
OWA Orphan Well Association SEC - United States Securities and Exchange Commission U.S.
BUSINESS Overview Barnwell was incorporated in Delaware in 1956 and fiscal 2025 represented Barnwell s 69th year of operations.
Land Investment Segment - Barnwell owns land interests in the State of Hawaii.
+7 more — sign up free →
REMOVED
As of December 13, 2024 there were 10,053,534 shares of common stock outstanding.
Exhibits, Financial Statement Schedules 116 Signatures 119 Index to Exhibits 121 2 GLOSSARY OF TERMS Unless otherwise indicated, all references to dollars in this Form 10-K are to U.S.
OWA Orphan Well Association Ryder Scott - Ryder Scott Company, L.P.
BUSINESS Overview Barnwell was incorporated in Delaware in 1956 and fiscal 2024 represented Barnwell s 68th year of operations.
Land Investment Segment - Barnwell owns land interests in Hawaii.
+7 more — sign up free →
MORE OPERATIONAL SIGNALS
HOFTHIGHHOFT completed a major divestiture of its Pulaski and Samuel Lawrence furniture ...
2026-04-17
CTRNHIGHCTRN underwent a dramatic operational turnaround with a complete repositioning f...
2026-04-15
ORBSHIGHORBS has undergone a complete business transformation from packaging and e-comme...
2026-04-15
BRFHHIGHBRFH completed a transformative acquisition of Arps Dairy in October 2025, drama...
2026-04-15
ANALYZE ANY FILING FREE

See what changed in your portfolio's filings

500+ US-listed companies analyzed. Language delta, financial analysis, instant signal scoring.

Try Tracenotes free →