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SHARE-BASED COMPENSATION (Tables) | 6 Months Ended
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Mar. 31, 2023
Share-Based Payment Arrangement [Abstract] |
Summary of assumptions used to estimate fair values of share options granted | The following table presents the assumptions used to estimate the fair values of the share options granted in the years presented:
|  |  | April 2016 |  |  |  | October 2016 |  |  |  | July 2017 |
Risk-free rate of return |  |  |  | 3.18 | % |  |  |  | 3.18 | % |  |  |  | 3.21 | %
Contractual life of option |  |  | 10 years |  |  |  | 10 years |  |  |  | 8.4 years |
Estimated volatility rate |  |  |  | 37 | % |  |  |  | 37 | % |  |  |  | 35 | %
Expected dividend yield |  |  |  | 0 | % |  |  |  | 0 | % |  |  |  | 0 | %
Fair value of underlying ordinary shares |  | US | $ | 0.03 |  |  | US | $ | 0.04 |  |  | US | $ | 0.05 |
Summary of total share-based compensation expenses | For the six months ended March 31, 2022 and 2023, the total share-based compensation expenses were comprised of the following:
|  | For the Six Months Ended March 31, |
|  | 2022 |  |  | 2023 |
Selling and marketing expenses |  |  | 2 |  |  |  | 12 |
General and administrative expenses |  |  | 4 |  |  |  | 2,273 |
Research and development expenses |  |  | 393 |  |  |  | 22 |
|  |  | 399 |  |  |  | 2,307 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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