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Net Loss per Share | 12 Months Ended
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Sep. 30, 2012
Net Loss per Share [Text Block] |
18 | Net Loss per Share
| The calculation of basic net loss per share is based on the net loss for the year ended September 30, 2012 attributable to equity shareholders of US$65,807,395 (2011: US$24,537,364) and the weighted average number of ordinary shares of 12,619,049 outstanding post-split and 63,095,246 outstanding pre-split during the year ended September 30, 2012 (2011: 12,589,009 shares post-split and 62,945,047 pre-split). The numbers of outstanding shares represent retroactive effect to the Company’s one-for-five reverse stock split effected on October 26, 2012. The Company completed a reverse stock split on October 26, 2012, pursuant to which every five shares of the Company’s common stock were combined into one share of common stock. Except for net loss per share data and authorized and outstanding share information presented in the balance sheet, all share amounts included in the consolidated financial statements have not been retroactively adjusted to effect for this stock split. Retroactive adjustment will be made in the Company’s fiscal 2013 consolidated financial statements.
| The effects of 791,671 post-split and 3,958,355 pre-split shares of stock options, 40,000 post-split and 200,000 pre-split shares of restricted stock outstanding during the year ended or as of September 30, 2012 are all anti-dilutive. As such, basic and diluted net loss per share for the year ended September 30, 2012 are the same.
| The effects of 838,831 post-split and 4,194,155 pre-split shares of stock options, 60,000 post-split and 300,000 pre-split shares of restricted stock and 289,500 post-split and 1,447,500 pre-split warrants outstanding during the year ended or as of September 30, 2011 are all anti-dilutive. As such, basic and diluted net loss per share for the year ended September 30, 2011 are the same.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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