BRNHIGH SIGNALOPERATIONAL10-K

Barnwell completed a major business restructuring by selling its Water Resources International subsidiary and exiting the contract drilling segment entirely.

This represents a fundamental transformation of Barnwell's business model, shifting from a diversified operation with drilling services to a more focused entity centered on its land investments in Hawaii. The divestiture appears to be part of a strategic simplification but has meaningfully reduced the company's revenue base and operational scale.

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

Barnwell's fiscal 2025 results reflect the impact of significant business restructuring, with revenue declining substantially to $13.7M and net losses widening to $7.1M. The balance sheet shows meaningful deleveraging with total debt falling 69% to $3.4M, though this came alongside reduced asset base and stockholders' equity. The overall financial profile suggests a smaller, more focused company following the divestiture of its water resources subsidiary.

FINANCIAL STATEMENT CHANGES
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.

Total Assets
Balance Sheet
-32.1%
$30.7M$20.8M

Total assets contracted 32.1% — asset sales, write-downs, or balance sheet optimization underway.

Net Income
P&L
-27.6%
-$5.6M-$7.1M

Net income declined 27.6% — review whether driven by operations, interest costs, or non-recurring items.

Total Liabilities
Balance Sheet
-21.7%
$17.6M$13.8M

Liabilities reduced 21.7% — deleveraging improves balance sheet strength and financial flexibility.

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.
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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.
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