Barnwell Industries, Inc. (BRN) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 |
|---|
| Total Current Assets | 6.42M | 5.83M | 5.23M | 4.12M | 4.79M | 5.98M | 8.88M | 9.78M | 9.65M | 9.12M | 9.09M | 9.15M | 11.8M | 14.3M | 20.1M | 20.54M | 18.26M | 18.54M | 18.04M | 14.85M |
| Cash & Short-Term Investments | 4.02M | 3.62M | 2.89M | 1.15M | 1.43M | 1.96M | 4.5M | 4.39M | 3.69M | 3.22M | 2.83M | 2.57M | 5.78M | 6.74M | 12.8M | 12.57M | 9.63M | 12.14M | 11.28M | 9.5M |
| Cash Only | 4.02M | 3.62M | 2.89M | 1.15M | 1.43M | 1.96M | 4.5M | 4.39M | 3.69M | 3.22M | 2.83M | 2.57M | 5.78M | 6.74M | 12.8M | 12.57M | 9.63M | 12.14M | 11.28M | 9.5M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 1.96M | 1.61M | 1.92M | 2.33M | 2.57M | 2.4M | 3.04M | 3.25M | 4.1M | 4.16M | 4.2M | 4.28M | 3.66M | 4.32M | 4.94M | 5.78M | 5.92M | 4.2M | 4.18M | 2.86M |
| Days Sales Outstanding | 63.41 | 60.71 | 65.2 | 69.95 | 62.74 | 55.89 | 67.78 | 60.52 | 71.24 | 62.5 | 57 | 63.65 | 68.53 | 56.69 | 58.82 | 66.33 | 68.22 | 70.7 | 70.16 | 50.48 |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 348K | 0 | 0 | 0 | 351K | 0 | 0 | 0 | 687K | 993K |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | 5.67 | - | - | - | 5.68 | - | - | - | 20.2 | 30.34 |
| Other Current Assets | 444K | 594K | 423K | 630K | 790K | 1.62M | 1.34M | 2.13M | 1.86M | 1.74M | 3.01M | 2.3M | 2.36M | 3.25M | 2M | 2.18M | 2.71M | 2.2M | 1.89M | 1.5M |
| Total Non-Current Assets | 15.13M | 15.64M | 15.58M | 19.64M | 19.58M | 20.03M | 21.79M | 21.62M | 23.14M | 25.88M | 26.34M | 25.99M | 23.7M | 22.56M | 17.12M | 15.81M | 15.18M | 9.13M | 6.4M | 4.98M |
| Property, Plant & Equipment | 390K | 624K | 9.31M | 678K | 14.21M | 15.03M | 16.89M | 16.88M | 18.49M | 21.32M | 21.86M | 22.41M | 20.18M | 19.11M | 13.73M | 13.33M | 12.78M | 6.82M | 4.17M | 3.99M |
| Fixed Asset Turnover | 5.00x | 0.54x | 0.60x | 0.43x | 0.24x | 0.28x | 0.25x | 0.31x | 0.26x | 0.29x | 0.31x | 0.27x | 0.27x | 0.46x | 0.62x | 0.61x | 0.68x | 0.99x | 1.13x | 1.44x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 14K | 143K | 0 | 54K | 50K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 14.72M | 14.87M | 6.28M | 18.91M | 5.32M | 5M | 4.9M | 4.63M | 4.54M | 4.5M | 4.41M | 3.49M | 3.38M | 3.45M | 3.2M | 2.17M | 2.4M | 1.92M | 2.23M | 628K |
| Total Assets | 21.55M | 21.47M | 20.81M | 23.76M | 24.38M | 26.01M | 30.67M | 31.4M | 32.78M | 35.01M | 35.42M | 35.13M | 35.5M | 36.86M | 37.22M | 36.34M | 33.43M | 27.68M | 24.43M | 19.82M |
| Asset Turnover | 0.12x | 0.13x | 0.13x | 0.13x | 0.14x | 0.16x | 0.14x | 0.17x | 0.16x | 0.17x | 0.19x | 0.16x | 0.14x | 0.20x | 0.23x | 0.23x | 0.22x | 0.21x | 0.21x | 0.30x |
| Asset Growth % | -11.61% | -17.47% | -32.14% | -24.34% | -25.64% | -25.7% | -13.42% | -10.64% | -7.65% | -5.04% | -4.82% | -3.32% | 6.18% | 33.19% | 52.3% | 83.34% | 126.37% | 97.1% | 60.95% | 24% |
| Total Current Liabilities | 4.27M | 4M | 4.73M | 5.44M | 4.85M | 5.33M | 7.81M | 6.48M | 6.31M | 6.64M | 6.6M | 7.57M | 7.55M | 7.55M | 8.93M | 8.2M | 7.23M | 7.87M | 5.9M | 6.51M |
| Accounts Payable | 2.22M | 1.94M | 2.18M | 1.9M | 1.83M | 1.32M | 1.82M | 1.34M | 1.26M | 1.34M | 881K | 1.41M | 1.81M | 1.83M | 1.46M | 1.27M | 1.66M | 1.21M | 1.42M | 2.45M |
| Days Payables Outstanding | 77.74 | 71.12 | 61.68 | 58.08 | 51.77 | 34.87 | 34.58 | 25.45 | 23.16 | 18.71 | 18.65 | 27.38 | 37.01 | 29.5 | 22.1 | 32.63 | 35.22 | 35.71 | 46.49 | 79.17 |
| Short-Term Debt | 0 | 0 | 78K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45K | 44K | 0 | 105K | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 320K | 232K | 0 | 0 | 0 | 0 | 1.09M | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 2.05M | 2.07M | 1.26M | 2.09M | 1.85M | 2.33M | 1.75M | 3M | 2.54M | 2.65M | 2.87M | 2.74M | 2.83M | 4.03M | 3.04M | 3.68M | 5.02M | 5.84M | 2.4M | 2.08M |
| Current Ratio | 1.50x | 1.46x | 1.11x | 0.76x | 0.99x | 1.12x | 1.14x | 1.51x | 1.53x | 1.37x | 1.38x | 1.21x | 1.56x | 1.89x | 2.25x | 2.51x | 2.53x | 2.36x | 3.06x | 2.28x |
| Quick Ratio | 1.50x | 1.46x | 1.11x | 0.76x | 0.99x | 1.12x | 1.14x | 1.51x | 1.53x | 1.37x | 1.32x | 1.21x | 1.56x | 1.89x | 2.21x | 2.51x | 2.53x | 2.36x | 2.94x | 2.13x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | 44.01 | - | - | - | 42.4 | - | - | - | 43.86 | 1.65 |
| Total Non-Current Liabilities | 9.12M | 9.28M | 9.06M | 9.73M | 9.37M | 9.37M | 9.79M | 9.9M | 10.07M | 10.2M | 10.07M | 9.5M | 9.09M | 9.1M | 9.13M | 10.16M | 10.74M | 8.98M | 9.03M | 8.51M |
| Long-Term Debt | 0 | 82K | 93K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44K | 47K | 48K | 47K | 47K | 48K |
| Capital Lease Obligations | 67K | 82K | 93K | 107K | 112K | 122K | 7K | 15K | 25K | 36K | 47K | 58K | 69K | 91K | 117K | 147K | 174K | 159K | 180K | 96K |
| Deferred Tax Liabilities | 18K | 18K | 18K | 49K | 66K | 91K | 100K | 105K | 109K | 56K | 0 | 89K | 131K | 176K | 188K | 306K | 357K | 391K | 359K | 359K |
| Other Non-Current Liabilities | 9.03M | 9.1M | 8.86M | 9.58M | 9.19M | 9.16M | 9.69M | 9.79M | 9.94M | 10.07M | 9.97M | 9.35M | 8.89M | 8.83M | 8.78M | 9.66M | 10.16M | 8.38M | 8.44M | 8M |
| Total Liabilities | 13.39M | 13.28M | 13.79M | 15.17M | 14.22M | 14.71M | 17.61M | 16.39M | 16.38M | 16.84M | 16.66M | 17.07M | 16.64M | 16.65M | 18.05M | 18.36M | 17.97M | 16.85M | 14.93M | 15.02M |
| Total Debt | 67K | 164K | 264K | 107K | 112K | 122K | 7K | 15K | 25K | 36K | 47K | 103K | 113K | 91K | 266K | 194K | 222K | 206K | 227K | 224K |
| Net Debt | -3.95M | -3.46M | -2.62M | -1.05M | -1.32M | -1.83M | -4.5M | -4.38M | -3.66M | -3.19M | -2.78M | -2.47M | -5.67M | -6.64M | -12.54M | -12.38M | -9.4M | -11.94M | -11.05M | -9.28M |
| Debt / Equity | 0.01x | 0.02x | 0.04x | 0.01x | 0.01x | 0.01x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.01x | 0.01x | 0.00x | 0.01x | 0.01x | 0.01x | 0.02x | 0.02x | 0.05x |
| Debt / EBITDA | - | - | - | - | - | - | - | 0.01x | 0.05x | 0.04x | 0.03x | 0.18x | - | 0.09x | 0.18x | 0.05x | 0.07x | 0.11x | - | 0.75x |
| Net Debt / EBITDA | - | - | - | - | - | - | - | -4.37x | -7.77x | -3.22x | -1.66x | -4.23x | - | -6.91x | -8.31x | -3.36x | -2.81x | -6.53x | - | -31.02x |
| Interest Coverage | - | - | -1247.00x | -395.75x | -1375.00x | - | - | - | - | -297.00x | -35.00x | -877.00x | - | - | -0.24x | 2665.00x | 2.24x | - | 250.14x | 2873.50x |
| Total Equity | 8.16M | 8.19M | 7.02M | 8.58M | 10.15M | 11.3M | 13.06M | 15.01M | 16.4M | 18.16M | 18.76M | 18.07M | 18.86M | 20.21M | 19.16M | 17.98M | 15.46M | 10.83M | 9.51M | 4.8M |
| Equity Growth % | -19.66% | -27.59% | -46.24% | -42.81% | -38.07% | -37.76% | -30.36% | -16.93% | -13.07% | -10.12% | -2.11% | 0.47% | 22.01% | 86.66% | 101.55% | 274.28% | 740.21% | 752.62% | 586.79% | 435.54% |
| Book Value per Share | 0.64 | 0.74 | 0.70 | 0.85 | 1.01 | 1.13 | 1.30 | 1.50 | 1.64 | 1.82 | 1.88 | 1.81 | 1.89 | 2.03 | 1.97 | 1.81 | 1.62 | 1.15 | 1.01 | 0.57 |
| Total Shareholders' Equity | 8.13M | 8.16M | 7.01M | 8.57M | 10.13M | 11.29M | 13.04M | 14.98M | 16.38M | 18.15M | 18.74M | 18.05M | 18.85M | 20.18M | 19.14M | 17.93M | 15.4M | 10.8M | 9.5M | 4.87M |
| Common Stock | 6.84M | 6.35M | 5.12M | 5.11M | 5.11M | 5.11M | 5.1M | 5.1M | 5.1M | 5.08M | 5.08M | 5.08M | 5.06M | 5.06M | 5.06M | 5.06M | 5.06M | 4.81M | 4.81M | 4.52M |
| Retained Earnings | -9.08M | -7.93M | -6.51M | -4.08M | -2.53M | -1.32M | 595K | 2.48M | 3.72M | 5.5M | 6.16M | 6.41M | 7.27M | 8.66M | 7.72M | 8.01M | 5.48M | 3.43M | 2.36M | 809K |
| Treasury Stock | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M | -2.29M |
| Accumulated OCI | 2.65M | 2.62M | 2.64M | 2M | 2.03M | 2.04M | 1.94M | 2.06M | 2.07M | 2.11M | 2.1M | 1.25M | 1.26M | 1.28M | 1.29M | -89K | 19K | 7K | 32K | -1.2M |
| Minority Interest | 27K | 28K | 14K | 17K | 20K | 20K | 22K | 24K | 14K | 11K | 13K | 16K | 18K | 32K | 20K | 50K | 64K | 24K | 8K | -62K |