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SHARE-BASED COMPENSATION (Tables)

6 Months Ended

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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- References

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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

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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

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