<SEC-DOCUMENT>0001062993-13-004409.txt : 20130823
<SEC-HEADER>0001062993-13-004409.hdr.sgml : 20130823
<ACCEPTANCE-DATETIME>20130823170913
ACCESSION NUMBER:		0001062993-13-004409
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	20130331
FILED AS OF DATE:		20130823
DATE AS OF CHANGE:		20130823

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA BAK BATTERY INC
		CENTRAL INDEX KEY:			0001117171
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				880442833
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32898
		FILM NUMBER:		131058373

	BUSINESS ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, NO. 1 BAK STREET
		STREET 2:		KUICHONG TOWN, LONGGANG DISTRICT
		CITY:			SHENZHEN PEOPLE
		STATE:			F4
		ZIP:			518119
		BUSINESS PHONE:		86-755-8977-0093

	MAIL ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, NO. 1 BAK STREET
		STREET 2:		KUICHONG TOWN, LONGGANG DISTRICT
		CITY:			SHENZHEN PEOPLE
		STATE:			F4
		ZIP:			518119

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDINA COFFEE INC
		DATE OF NAME CHANGE:	20000626
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<FILENAME>form10qa.htm
<DESCRIPTION>FORM 10-Q/A
<TEXT>

<HTML>
<HEAD>
   <TITLE>China BAK Battery, Inc.: Form 10-Q/A - Filed by newsfilecorp.com</TITLE>
</HEAD>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<P align=center><B><FONT size=5>UNITED STATES </FONT></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT></B><BR>Washington, D.C. 20549
</P>
<P align=center><B><FONT size=5>FORM 10&#8722;Q/A</FONT></B><br>
<b>(Amendment No. 2)</b></P>
<P align=center>(Mark One) </P>
<P align=center><B>[X] </B><B>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P align=center>For the quarterly period ended: <B><U>March 31, 2013
</U></B></P>
<P align=center><B>[&nbsp; &nbsp;] </B><B>TRANSITION REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P align=center>For the transition period from _____________ to
_____________<BR></P>
<P align=center>Commission File Number:<B><U>001-32898 </U></B></P>
<P align=center><B><U><FONT size=5>CHINA BAK BATTERY, INC.</FONT></U></B><B>
</B><BR>(Exact Name of Registrant as Specified in Its Charter) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><B><U>Nevada </U></B></TD>
  <TD align=center width="50%"><B><U>88-0442833 </U></B></TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>(State or other jurisdiction of </TD>
  <TD align=center width="50%">(I.R.S. Employer Identification No.) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>incorporation or organization) </TD>
  <TD align=center width="50%">&nbsp; </TD>
  </TR></TABLE>
<P align=center><B>BAK Industrial Park </B><BR><B>No. 1 BAK Street
</B><BR><B>Kuichong Town, Longgang District </B><BR><B>Shenzhen 518119
</B><BR><B><U>People&#146;s Republic of China </U></B><BR>(Address of principal
executive offices, Zip Code) </P>
<P align=center><B><U>(86-755) 6188-6818, ext. 6856</U></B><B>
</B><BR>(Registrant&#146;s telephone number, including area code) </P>
<P align=center>_____________________________________________________
<BR>
(Former name, former address and former fiscal year, if changed since last
report)</P>
<P align=justify>Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. <BR>Yes [X] No [&nbsp;&nbsp;&nbsp;] </P>
<P align=justify>Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation
S-T during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such files). <BR>Yes [X] No [&nbsp;&nbsp;&nbsp;]</P>
<P align=justify>&nbsp;Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See the definitions of &#147;large accelerated filer,&#148;
&#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the
Exchange Act. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="50%" align=left>Large accelerated filer [&nbsp;&nbsp; ]</TD>
    <TD align=left width="50%">Accelerated
      filer&nbsp;[&nbsp; &nbsp;] </TD></TR>
  <TR vAlign=top>
    <TD width="50%" align=left>Non-accelerated filer [&nbsp;&nbsp; ]<br>
    (Do not check if a smaller reporting company) </TD>
<TD align=left width="50%">Smaller reporting company [X]</TD></TR></TABLE>
<P align=justify>Indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Exchange Act). <BR>
Yes [&nbsp;&nbsp;
] No [X] </P>
<P align=justify>The number of shares outstanding of each of the issuer&#146;s
classes of common stock, as of May 15, 2013 is as follows: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center>Class of Securities </TD>
  <TD align=center width="50%">Shares Outstanding </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><U><B>Common Stock, $0.001 par value </B></U></TD>
    <TD align=center width="50%"><U><B>12,619,597
</B></U></TD>
  </TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<p align="center"><b>EXPLANATORY NOTE</b></p>
<p>This quarterly report on Form 10-Q is being filed as Amendment No. 2 to our Quarterly Report on Form 10-Q which was originally filed on May 20, 2013 and amended on July 15, 2013.  We are amending and restating our financial statements to:</p>
<UL style="TEXT-ALIGN: justify">
  <LI>correct an improper offset of trade accounts receivable and customers deposits relating to a customer as of December 31, 2012, which was deemed to be delinquent during the quarter then ended.  Accordingly all outstanding amounts owed to us by this customer should have been fully impaired as of March 31, 2013. The Condensed Interim Consolidated Statements of Operations and Comprehensive Loss have been restated to properly reflect the impairment of trade accounts receivable owed by this customer as of March 31, 2013; and the Condensed Interim Consolidated Balances Sheets have been restated to present the correct amount of trade accounts receivable and customer deposits as of March 31, 2013.
  <LI>revise the disclosure under Part I Item 4 regarding Controls and Procedures.
  </UL>
<p>This Amendment No. 2 also addresses certain SEC comments provided to the Company and amends the following accordingly:</p>
<UL style="TEXT-ALIGN: justify">
  <LI>Part I, Item 1, Condensed Interim Consolidated Statements of Operations and Comprehensive Loss, which have been restated to properly present government grants as part of our operating income/(loss).

  <LI>	Part I, Item 1, Note 1, Principal Activities, Basis of Presentation and Organization, to indicate that we do not have claims from other investors except for those originally disclosed.
  <LI>Part I, Item 1, Note 4, Inventories, to present the correct amount of inventories write-down for the three-months ended March 31, 2013.
  <LI>Part I, Item 1, Note 16, Commitments and Contingencies (iii) Guarantees, which now provides more information about the guarantees that we provided to certain suppliers.
</UL>
<p>In addition, as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;), this Amendment contains new certifications pursuant to Rules 13a-14 and 15d-14 under the Exchange Act and Section 302 of the Sarbanes-Oxley Act of 2002.</p>
<p>Except as specifically referenced herein, this Amendment No. 2 to the Quarterly Report on Form 10-Q does not reflect any event occurring subsequent to May 20, 2013, the filing date of the original report. Accordingly, this Amendment No.2 should be read in conjunction with our other filings with the SEC.</p>
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<P align=center>&nbsp;</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD align=center>&nbsp;<IMG src="cbaklogo.jpg" border=0 width="361" height="42"></TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>Quarterly Report on Form 10-Q</B> </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><B>Period Ended
      March 31, 2013</B> </TD></TR></TABLE>
<P align=center><B>TABLE OF CONTENTS </B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD colspan="3" align=center bgColor=#eeeeee><A href="#page_3"><B>PART I</B>
      <BR>
    <B>FINANCIAL INFORMATION</B> </A>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="10%">&nbsp; </TD>
    <TD>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left bgColor=#eeeeee><A href="#page_3">Item 1. </A></TD>
    <TD align=left bgColor=#eeeeee><A href="#page_3">Financial
      Statements </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A href="#page_3">1 </A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left><A href="#page_5">Item 2. </A></TD>
    <TD align=left><A href="#page_5">Management&#146;s Discussion and
      Analysis of Financial Condition and Results of Operations. </A></TD>
    <TD align=right width="5%"><A href="#page_5">3 </A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left bgColor=#eeeeee><A href="#page_20">Item 3. </A></TD>
    <TD align=left bgColor=#eeeeee><A
      href="#page_20">Quantitativeand Qualitative Disclosures About Market Risk
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A href="#page_20">18
</A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left><A href="#page_21">Item 4. </A></TD>
    <TD align=left><A href="#page_21">Controls and Procedures.
    </A></TD>
    <TD align=right width="5%"><A href="#page_21">19 </A></TD>
  </TR>
  <TR>
    <TD width="10%" bgColor=#eeeeee>&nbsp; </TD>
    <TD bgColor=#eeeeee>&nbsp; </TD>
    <TD width="5%" bgColor=#eeeeee>&nbsp; </TD>
  </TR>
  <TR vAlign=bottom>
    <TD colspan="3" align=center><A href="#page_21"><B>PART II</B> <BR>
      <B>OTHER
      INFORMATION</B> </A>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="10%" bgColor=#eeeeee>&nbsp; </TD>
    <TD bgColor=#eeeeee>&nbsp; </TD>
    <TD width="5%" bgColor=#eeeeee>&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left><A href="#page_21">Item 1. </A></TD>
    <TD align=left><A href="#page_21">Legal Proceedings. </A></TD>
    <TD align=right width="5%"><A href="#page_21">19 </A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left bgColor=#eeeeee><A href="#page_22">Item 1A. </A></TD>
    <TD align=left bgColor=#eeeeee><A href="#page_22">Risk
      Factors. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A href="#page_22">20
</A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left><A href="#page_22">Item 2. </A></TD>
    <TD align=left><A href="#page_22">Unregistered Sales of Equity
      Securities and Use of Proceeds. </A></TD>
    <TD align=right width="5%"><A href="#page_22">20 </A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left bgColor=#eeeeee><A href="#page_22">Item 3. </A></TD>
    <TD align=left bgColor=#eeeeee><A href="#page_22">Defaults
      Upon Senior Securities </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A href="#page_22">20
</A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left><A href="#page_22">Item 4. </A></TD>
    <TD align=left><A href="#page_22">Mine Safety Disclosures.
    </A></TD>
    <TD align=right width="5%"><A href="#page_22">20 </A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left bgColor=#eeeeee><A href="#page_22">Item 5. </A></TD>
    <TD align=left bgColor=#eeeeee><A href="#page_22">Other
      Information. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A href="#page_22">20
</A></TD>
  </TR>
  <TR vAlign=top>
    <TD width="10%" align=left><A href="#page_22">Item 6. </A></TD>
    <TD align=left><A href="#page_22">Exhibits </A></TD>
    <TD align=right width="5%"><A href="#page_22">20 </A></TD>
  </TR></TABLE>
<P align=center>i </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<A name=page_F-2></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>PART I</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B><U>FINANCIAL INFORMATION</U></B> </TD>
  </TR>
</TABLE>
<P align=justify><B>Item 1. Financial Statements. </B></P>
<P align=center><B>CHINA BAK BATTERY, INC. AND SUBSIDIARIES <BR>
  </B><B>CONDENSED
    CONSOLIDATED FINANCIAL STATEMENTS<BR>
  </B><B>FOR THE THREE AND SIX MONTHS ENDED
    MARCH 31, 2013 AND 2012 </B></P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      >Contents </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=right>&nbsp;Page(s) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#eeeeee align=left ><a href="#page_F-3">Condensed Consolidated
      Balance Sheets as of March 31, 2013(unaudited) and September 30, 2012 </a></TD>
    <TD bgColor=#eeeeee width="10%" align=right><a href="#page_F-3">F-2 </a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left ><a href="#page_F-5">Condensed Consolidated Statements of
      Comprehensive Income for the three and six months ended March 31, 2013 and
      2012 (unaudited) </a></TD>
    <TD width="10%" align=right><a href="#page_F-5">F-4 </a></TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#eeeeee align=left ><a href="#page_F-6">Condensed Consolidated
      Statements of Shareholders&#146; Equity for the six months ended March 31, 2013
      and 2012 (unaudited) </a></TD>
    <TD bgColor=#eeeeee width="10%" align=right><a href="#page_F-6">F-5 </a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left ><a href="#page_F-7">Condensed Consolidated Statements of Cash
      Flows for the six months ended March 31, 2013 and 2012 (unaudited) </a></TD>
    <TD width="10%" align=right><a href="#page_F-7">F-6 </a></TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#eeeeee align=left ><a href="#page_F-8">Notes to the Condensed
      Consolidated Financial Statements (unaudited) </a></TD>
    <TD bgColor=#eeeeee width="10%" align=right><a href="#page_F-8">F-7-F-33 </a></TD>
  </TR>
</TABLE>
<P align=center>F-1 </P>
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width="100%" noShade>
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<A name=page_F-3></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>Condensed consolidated balance sheets</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>As of September 30, 2012 and March 31, 2013</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$) </TD>
  </TR>
</TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center><I>September 30,</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center><I>March 31,</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center><I>Note</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2012</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%"
    align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center><B>(As restated)</B> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center><I>(Unaudited)</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left><B>Assets</B> </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><I>Current assets</I> </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Cash and cash equivalents </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;9,271,633 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;7,203,680 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Pledged deposits </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>2 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>5,510,198 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>8,980,474 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Trade accounts receivable, net </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>3 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>77,449,591 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>57,971,915 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Inventories, net </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>4 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>65,383,829 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>54,646,193 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Prepayments and other receivables </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>5 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>7,707,546 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>8,090,656 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Recoverable from loan guarantee </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>5 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>3,135,685 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Deferred tax assets, net </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>12 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>4,000,043 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Total current assets </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>169,322,840 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>140,028,603 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Property, plant and equipment, net </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>6 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>238,757,895 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>246,703,702 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Prepaid land use rights, net </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>6 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>32,503,861 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>32,752,536 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Intangible assets, net </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>6 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>628,063 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>226,790 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Deferred tax assets, net </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>12 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=right>1,736,981 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Total assets </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;442,949,640 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;419,711,631 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>See accompanying notes to the condensed consolidated financial
  statements. </P>
<P align=center>F-2 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-4></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Condensed consolidated balance sheets</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>As of September 30, 2012 and March 31, 2013
      (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$) </TD>
  </TR>
</TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center><I>September 30,</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center><I>March 31,</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>Note</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2012</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%"
    align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center><B>(As restated)</B> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>(Unaudited) </TD>
    <TD width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left><B>Liabilities</B> </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><I>Current liabilities</I> </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Short-term bank loans </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>7 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;156,154,525 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;162,786,110 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Accounts and bills payable </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>143,745,009 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>136,487,809 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Accrued expenses and other payables </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>10 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>25,960,431 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>32,813,510 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Total current liabilities </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>325,859,965 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>332,087,429 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Long-term bank loans, less current
      maturities </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>8 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>18,883,720 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>15,899,446 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Other long-term loans </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>9 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>7,586,776 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>15,930,182 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Deferred revenue </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>11 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>7,699,842 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>7,625,876 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Other long-term payables </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>11 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>10,364,372 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>21,875,756 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Deferred tax liabilities </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>12 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>759,394 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>768,948 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Total liabilities </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>371,154,069 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>394,187,637 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Commitments and contingencies </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=center>16 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left><B>Shareholders&#146; equity</B> </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Common stock US$ 0.001 par value; <BR>
      20,000,000
      authorized; 12,763,803 issued and outstanding as of <BR>
      September 30, 2012
      and March 31, 2013 </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left><BR>
        <BR></TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right><BR>
        <BR>
      12,763 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right><BR>
        <BR>
      12,763 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Donated shares </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>14,101,689 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>14,101,689 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Additional paid-in capital </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>126,990,611 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>127,208,995 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Statutory reserves </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>7,786,157 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>7,786,157 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Accumulated deficit </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(110,358,489</TD>
    <TD width="2%" align=left>) </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(158,212,616</TD>
    <TD width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Accumulated other comprehensive income </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>37,329,450 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>38,693,616 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>75,862,181 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>29,590,604 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Less: Treasury shares </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>(4,066,610</TD>
    <TD bgColor=#e6efff width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>(4,066,610</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>) </TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Total shareholders&#146; equity </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>71,795,571 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>25,523,994 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Total liabilities and shareholders&#146; equity </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;442,949,640 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;419,711,631 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>See accompanying notes to the condensed consolidated financial
  statements. </P>
<P align=center>F-3 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-5></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>Condensed consolidated statements of comprehensive
      income</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
</TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 8pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="22%" colSpan=4 align=center bordercolor="#000000"><I>Three months ended March 31,</I> </TD>
    <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="22%" colSpan=4 align=center bordercolor="#000000"><I>Six months ended March 31,</I> </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=center bordercolor="#000000" ><I>2012</I> </TD>
    <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=center bordercolor="#000000" ><I>2013</I> </TD>
    <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=center bordercolor="#000000" ><I>2012</I> </TD>
    <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=center bordercolor="#000000" ><I>2013</I> </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=center bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=center bordercolor="#000000" ><B>(As restated)</B> </TD>
    <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=center bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=center bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR>
    <TD bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Net revenues </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >&nbsp;32,780,933 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >&nbsp;44,066,491 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000"
      >&nbsp;104,535,890 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >&nbsp;107,798,852 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">Cost of revenues </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right bordercolor="#000000"
    >(36,651,065 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right bordercolor="#000000"
    >(47,619,000 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right bordercolor="#000000"
    >(94,374,822 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right bordercolor="#000000"
    >(115,590,371 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Gross profit/(loss) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >(3,870,132 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(3,552,509 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >10,161,068 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(7,791,519 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">Operating expenses: </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">&nbsp; &nbsp;Research and development
      expenses </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >(709,956 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(1,314,604 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >(1,196,230 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(2,859,640 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp; &nbsp;Sales and marketing expenses </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >(1,752,896 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >(1,914,579 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >(3,710,566 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >(4,102,594 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">&nbsp; &nbsp;General and administrative
      expenses </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >(6,672,047 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(6,750,289</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >(9,183,585 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(10,531,536 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp; &nbsp;(Provision for)/ recovery of bad debt </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >(421,446 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >8,342,151</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >(3,680,680 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >2,142,085</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">&nbsp;&nbsp; Impairment charge on property,
      plant and equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right bordercolor="#000000" >- </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right bordercolor="#000000" >(11,396,349 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right bordercolor="#000000" >(2,707,686 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right bordercolor="#000000" >(11,396,349 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp; &nbsp;Total operating expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right bordercolor="#000000"
    >(9,556,345 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right bordercolor="#000000"
    >(13,033,670 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right bordercolor="#000000"
    >(20,478,747 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right bordercolor="#000000"
    >(26,748,034 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Operating loss </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000" >(13,426,477 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000" >(16,586,179 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000" >(10,317,679 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000" >(34,539,553 </TD>
    <TD bgColor=#e6efff  width="2%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">) </TD>
  </TR>
  <TR>
    <TD bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" style="border-top-style: solid; border-top-width: 1" bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Finance costs, net </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >(2,634,429 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(1,705,189 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right bordercolor="#000000" >(5,517,158 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right bordercolor="#000000" >(4,439,308 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">(Loss)/reversal of loss arising from </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >- </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >4,549,667 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >- </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >(2,811,039 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">loan guarantees </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">Government grant income </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >28,607 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >35 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >76,912 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >18,277 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Other income/(expenses) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right bordercolor="#000000" >412,097 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right bordercolor="#000000" >47,555 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right bordercolor="#000000" >431,979 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right bordercolor="#000000" >(56,231 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">Loss before income taxes </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >(15,620,202 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >(13,694,111 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" >(15,325,946 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" >(41,827,854 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Income tax expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right bordercolor="#000000" >(7,846 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right bordercolor="#000000" >(5,994,266 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right bordercolor="#000000" >(2,121,856 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right bordercolor="#000000" >(6,026,273 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">Net loss </TD>
    <TD  width="1%" align=left bordercolor="#000000">$</TD>
    <TD width="10%" align=right bordercolor="#000000" >&nbsp;(15,628,048 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">$</TD>
    <TD width="9%" align=right bordercolor="#000000" >&nbsp;(19,688,377 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">$</TD>
    <TD width="10%" align=right bordercolor="#000000" >&nbsp;(17,447,802 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left bordercolor="#000000">$</TD>
    <TD width="9%" align=right bordercolor="#000000" >&nbsp;(47,854,127 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Other comprehensive income </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp;&nbsp; - Foreign currency translation adjustment </TD>
    <TD  width="1%" align=left bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid" >67,744 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid" >432,726 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="10%" align=right bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid" >1,858,831 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="9%" align=right bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid" >1,364,166 </TD>
    <TD  width="2%" align=left bordercolor="#000000" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Comprehensive loss </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000"
      >&nbsp;(15,560,304 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(19,255,651 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000"
      >&nbsp;(15,588,971 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >
    &nbsp;(46,489,961 </TD>
    <TD bgColor=#e6efff  width="2%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">) </TD>
  </TR>
  <TR>
    <TD bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Net loss per share: </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp; &nbsp;- Basic </TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(1.24 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(1.56 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(1.38 </TD>
    <TD  width="2%" align=left bordercolor="#000000">) </TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(3.79 </TD>
    <TD  width="2%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">&nbsp; &nbsp;- Diluted </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(1.24 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(1.56 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(1.38 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">) </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >&nbsp;(3.79 </TD>
    <TD bgColor=#e6efff  width="2%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">) </TD>
  </TR>
  <TR>
    <TD bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Weighted average number of shares of </TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">common stock: </TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=left bordercolor="#000000" >&nbsp;</TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">&nbsp; &nbsp;- Basic </TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,049 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,597 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,049 </TD>
    <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,597 </TD>
    <TD bgColor=#e6efff  width="2%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp; &nbsp;- Diluted </TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,049 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,597 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD width="10%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,049 </TD>
    <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD  width="1%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    <TD width="9%" align=right style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000" >12,619,597 </TD>
    <TD  width="2%" align=left style="border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>See accompanying notes to the condensed consolidated financial
  statements. </P>
<P align=center>F-4 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-6></A> <BR>
<TABLE style="font-size:10pt;border-color:black;border-collapse:collapse;" cellpadding="0" cellspacing="0" width="100%" border="0">
  <TR valign="bottom">
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR valign="top">
    <TD align=center><B>Condensed consolidated statements of shareholders&#146; equity</B> </TD>
  </TR>
  <TR valign="top">
    <TD align=center><B>For the six months ended March 31, 2012 and 2013</B> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center> (Unaudited) </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center> (In US&#36; except for number of shares) </TD>
  </TR>
</TABLE>
<br>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 8pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD rowSpan=2 align=left vAlign=bottom><BR>
        <BR>
        <BR>
        <BR></TD>
    <TD colSpan=5 align=center vAlign=bottom nowrap><BR>
      Shares of common stock </TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap><BR>
        <BR>
      Donated <BR>
      shares </TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap><BR>
      Additional <BR>
      paid-in <BR>
      capital </TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap><BR>
        <BR>
      Statutory <BR>
      reserves </TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>Accumulated <BR>
      deficit</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>Accumulated <BR>
      other <BR>
      comprehensive <BR>
      income </TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD colSpan=5 align=center vAlign=bottom nowrap><BR>
      Treasury shares </TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD rowSpan=2 align=center vAlign=bottom nowrap><BR>
      Total <BR>
      shareholders&rsquo;<BR>
      equity </TD>
    <TD rowSpan=2 align=left vAlign=bottom>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=right vAlign=bottom nowrap>Number <BR>
      of shares </TD>
    <TD align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD colSpan=2 align=center vAlign=bottom nowrap><BR>
      Amount </TD>
    <TD align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD align=center vAlign=bottom nowrap>Number <BR>
      of shares </TD>
    <TD align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD colSpan=2 align=center vAlign=bottom nowrap><BR>
      Amount </TD>
    <TD align=center vAlign=bottom nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=right>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    colSpan=2 align=center>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD width="1%"
    align=center vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD width="1%"
    align=center vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD width="1%"
    align=center vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD width="1%"
    align=center vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD width="1%"
    align=center vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    colSpan=2 align=center>&nbsp;</TD>
    <TD vAlign=bottom align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    align=center>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=right vAlign=bottom>&nbsp;</TD>
    <TD align=right vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=right vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=right vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD width="1%" align=right vAlign=bottom>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Balance as of October 1, 2011 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>12,763,255 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;12,763 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>14,101,689 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;126,186,526 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;7,645,303 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom
    align=right>&nbsp;(44,410,240</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>35,804,409 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(144,206</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(4,066,610</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;135,273,840 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Net loss </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(17,447,802</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(17,447,802</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Share-based compensation for
      employee stock awards </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>474,731 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>474,731 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Appropriation to statutory
      reserves </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>140,854 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(140,854</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Foreign currency translation
      adjustment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> 1,858,831 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> 1,858,831 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Balance as of March 31, 2012 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> 12,763,255 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;12,763 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> 14,101,689 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;126,661,257 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;7,786,157 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;(61,998,896</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> 37,663,240 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> (144,206</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> (4,066,610</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;120,159,600 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Balance as of October 1, 2012 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>12,763,269 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;12,763 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>14,101,689 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;126,990,611 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;7,786,157 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(110,358,489</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>37,329,450 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(144,206</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom
    align=right>&nbsp;(4,066,610</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;71,795,571 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Net loss </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(47,854,127</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>)</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>(47,854,127</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Share-based compensation for
      employee stock awards </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>218,384 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>218,384 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Rounding difference on reverse
      stock split </TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>534 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>-</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>-</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>-</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>- </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Foreign currency translation
      adjustment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> -</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> -</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> -</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> -</TD>
    <TD bgColor=#e6efff vAlign=bottom align=right>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> 1,364,166 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> - </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff vAlign=bottom align=right> 1,364,166 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
    <TD vAlign=bottom align=right>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff vAlign=bottom align=left>Balance as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> 12,763,803 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;12,763 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> 14,101,689 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;127,208,995 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;7,786,157 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> (158,212,616</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>)</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> 38,693,616 </TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right> (144,206</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;(4,066,610</TD>
    <TD bgColor=#e6efff vAlign=bottom align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=left> $</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff vAlign=bottom align=right>&nbsp;25,523,994 </TD>
    <TD bgColor=#e6efff vAlign=bottom
  align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>See accompanying notes to the condensed consolidated financial
  statements. </P>
<P align=center>F-5</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-7></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>Condensed consolidated statements of cash flows</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the six months ended March 31, 2012 and 2013</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$) </TD>
  </TR>
</TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="27%" colSpan=4
    align=center><I>Six months ended March 31,</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left><B>Cash flow from operating activities</B> </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Net loss </TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="12%" align=right>&nbsp;(17,447,802</TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="12%" align=right>&nbsp;(47,854,127</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Adjustments to reconcile net loss to net
      cash provided by operating activities: </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Depreciation and amortization </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>10,326,819 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>10,022,512 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Provision for recovery of doubtful accounts </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>3,686,537 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(2,142,085</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Write-down of obsolete inventories </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>1,967,738 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>25,795,764 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Impairment charge </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>2,707,686 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>11,396,349 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Loss arising from loan guarantee </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>2,811,039 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Share-based compensation </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>474,731 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>218,384 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Deferred income taxes </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>2,110,627 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>5,792,575 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Exchange difference </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>1,985 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>929,121 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Changes in operating assets and liabilities: </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp;Trade accounts receivable </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(13,804,887</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>23,960,665 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Inventories </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>7,207,565 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(15,212,219</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp;Prepayments and other
      receivables </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(6,886,989</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(1,918,491</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Recoverable on loan guarantee </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(1,407,034</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp;Accounts and bills payable </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>4,528,041 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(6,722,829</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Accrued expenses and other payables </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>20,036,300 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>14,374,314 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp;Deferred revenue </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(126,347</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(170,027</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Net cash provided by operating activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>14,782,004 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>19,873,911 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><B>Cash flow from investing activities</B> </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Decrease/(increase) in pledged deposits </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>3,455,963 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(3,393,661</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Payment of guaranteed loans </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(7,294,672</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Repayment of guaranteed loans </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>1,524,657 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Purchases of property, plant and equipment </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(10,052,253</TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(20,800,251</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Purchases of intangible assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(463,779</TD>
    <TD bgColor=#e6efff  width="2%" align=left><U>)</U> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(336,507</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left><U>)</U> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Net cash used in investing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>(7,060,069</TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>(30,300,434</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>) </TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Cash flow from financing activities </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Proceeds from borrowings </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>95,395,611 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>100,957,520 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Repayment of borrowings </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(111,453,961</TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(99,514,848</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Borrowings from related parties </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>862,854 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Repayment to related parties </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(2,180,599</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Proceeds from other long-term loans </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>8,208,548 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Net cash (used in) provided by financing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>(16,058,350</TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>8,333,475 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Effect of exchange rate changes on cash and cash
      equivalents </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>156,857 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>25,095 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Net decrease in cash and cash equivalents </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(8,179,558</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>(2,067,953</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Cash and cash equivalents at the beginning of period </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>24,858,239 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>9,271,633 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Cash and cash equivalents at the end of
      period </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;16,678,681 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;7,203,680 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Supplemental disclosure of cash flow information: </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Cash received during the period for: </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Bills receivable discounted to banks </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;9,325,325 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;27,605,690 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Cash paid during the period for: </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Income taxes </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Interest, net of amounts capitalized </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;5,345,828 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;4,346,894 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>See accompanying notes to the condensed consolidated financial
  statements.</P>
<P align=center>&nbsp;F-6</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-8></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>1. Principal Activities, Basis of Presentation and
  Organization </B></P>
<P align=justify><I>Principal Activities </I></P>
<P align=justify>China BAK Battery, Inc. (&#147;China BAK&#148;) is a corporation formed
  in the State of Nevada on October 4, 1999 as Medina Copy, Inc. The Company
  changed its name to Medina Coffee, Inc. on October 6, 1999 and subsequently
  changed its name to China BAK Battery, Inc. on February 14, 2005. China BAK and
  its subsidiaries (hereinafter, collectively referred to as the &#147;Company&#148;) are
  principally engaged in the manufacture, commercialization and distribution of a
  wide variety of standard and customized lithium ion (known as "Li-ion" or
  "Li-ion cell") rechargeable batteries for use in cellular telephones, as well as
  various other portable electronic applications, including high-power handset
  telephones, laptop computers, power tools, digital cameras, video camcorders,
  MP3 players, electric bicycles, hybrid/electric motors, and general industrial
  applications. </P>
<P align=justify>The shares of the Company traded in the over-the-counter market
  through the Over-the-Counter Bulletin Board from 2005 until May 31, 2006, when
  the Company obtained approval to list its common stock on The NASDAQ Global
  Market, and trading commenced that same date under the symbol "CBAK". </P>
<P align=justify><I>Basis of Presentation and Organization </I></P>
<P align=justify>As of March 31, 2013, the Company&#146;s subsidiaries consisted of:
  i) BAK International Limited (&#147;BAK International&#148;), a wholly owned limited
  liability company incorporated in Hong Kong on December 29, 2003 as BATCO
  International Limited, which changed its name to BAK International Limited on
  November 3, 2004; ii) Shenzhen BAK Battery Co., Ltd. (&#147;Shenzhen BAK&#148;), a wholly
  owned limited liability company established on August 3, 2001 in the People&#146;s
  Republic of China (&#147;PRC&#148;); iii) BAK Electronics (Shenzhen) Co., Ltd. (&#147;BAK
  Electronics&#148;), a wholly owned limited liability company established on August
  15, 2005 in the PRC; iv) BAK International (Tianjin) Ltd. (&#147;BAK Tianjin&#148;), a
  wholly owned limited liability company established on December 12, 2006 in the
  PRC; v) BAK Battery Canada Ltd. (&#147;BAK Canada&#148;), a wholly owned limited liability
  company established on December 20, 2006 in Canada as BAK Canada Battery Ltd.,
  which changed its name to BAK Battery Canada Ltd. on December 22, 2006; vi) BAK
  Europe GmbH (&#147;BAK Europe&#148;), a wholly owned limited liability company established
  in Germany on November 28, 2007; vii) BAK Telecom India Private Limited (&#147;BAK
  India&#148;), a wholly owned limited liability company established in India on August
  14, 2008; and viii) Tianjin Meicai New Materials Technology Co., Ltd. (&#147;Tianjin
  Meicai&#148;), a wholly owned limited liability company established on February 22,
  2011 in the PRC. As of March 31, 2013, BAK International beneficially owns 100%
  of BAK India partly through a nominee agreement with one of its employees. </P>
<P align=justify>BAK Tianjin was established in Tianjin Technology Industrial
  District on December 12, 2006 as a wholly owned subsidiary of BAK International
  with registered capital of $99,990,000. Pursuant to BAK Tianjin&#146;s articles of
  association and relevant PRC regulations, BAK International was required to
  contribute $20,000,000 to BAK Tianjin as capital (representing 20% of BAK
  Tianjin&#146;s registered capital) before March 11, 2007. An extension from the
  Business Administration Bureau of Beichen District, Tianjin, was obtained to
  make this contribution no later than December 11, 2007. On November 16, 2007,
  BAK International contributed approximately $20,000,000 capital to BAK Tianjin.
  The remaining $79,990,000 was originally required to be fully contributed no
  later than December 11, 2008 and an extension from the Business Administration
  Bureau of Beichen District, Tianjin, was obtained to make this contribution no
  later than December 11, 2009. On November 16, 2009, BAK International
  contributed approximately $9,000,000 capital to BAK Tianjin and as of November
  16, 2009, the total contribution from BAK International was $29,000,000. The
  remaining $70,990,000 was originally required to be fully contributed no later
  than December 11, 2009 and an extension from the Business Administration Bureau
  of Beichen District, Tianjin, was obtained to make this contribution no later
  than December 2012. In August 2011, BAK International contributed approximately
  $21,000,000 capital to BAK Tianjin and as of September 30, 2011 and September
  30, 2012, the total contribution from BAK International was $50,000,000. On
  September 17, 2012, BAK Tianjin issued an application with respect to the
  decrease of capital from $99,990,000 to $50,000,000. On November 27, 2012 the
  Business Administration Bureau of Beichen District, Tianjin, approved the
  request of BAK Tianjin&#146;s capital reduction. According to the approval, the BAK
  Tianjin&#146;s aggregate investment still remains at $99,990,000 while the registered
  capital was reduced to $50,000,000. BAK Tianjin is principally engaged in the
  manufacture of larger lithium ion batteries for use in cordless power tools and
  various types of vehicles. </P>
<P align=center>F-7</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
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<A name=page_F-9></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>1. Principal Activities, Basis of Presentation and
  Organization (continued) </B></P>
<P align=justify><I>Basis of Presentation and Organization (continued) </I></P>
<P align=justify>On November 6, 2004, BAK International, a non-operating holding
  company that had substantially the same shareholders as Shenzhen BAK, entered
  into a share swap transaction with the shareholders of Shenzhen BAK for the
  purpose of the subsequent reverse acquisition of the Company as described below.
  Pursuant to the terms of the share swap transaction, BAK International acquired
  all of the outstanding shares of Shenzhen BAK for $11.5 million in cash, while
  the shareholders of Shenzhen BAK acquired substantially all of the outstanding
  shares of BAK International for $11.5 million in cash. As a result, Shenzhen BAK
  became a wholly-owned subsidiary of BAK International. After the share swap
  transaction was completed, there were 31,225,642 shares of BAK International
  stock outstanding, exactly the same as the number of shares of capital stock of
  Shenzhen BAK that had been outstanding immediately prior to the share swap, and
  the shareholders of BAK International were substantially the same as the
  shareholders of Shenzhen BAK prior to the share swap. Consequently, the share
  swap transaction between BAK International and the shareholders of Shenzhen BAK
  was accounted for as a reverse acquisition of Shenzhen BAK with no adjustment to
  the historical basis of the assets and liabilities of Shenzhen BAK. </P>
<P align=justify>On January 20, 2005, the Company completed a share swap
  transaction with the shareholders of BAK International. The share swap
  transaction, also referred to as the &#147;reverse acquisition&#148; of the Company, was
  consummated under Nevada law pursuant to the terms of a Securities Exchange
  Agreement entered by and among China BAK, BAK International and the shareholders
  of BAK International on January 20, 2005. Pursuant to the Securities Exchange
  Agreement, the Company issued 7,965,215 shares of common stock, par value $0.001
  per share, to the shareholders of BAK International (including 6,245,128 shares
  to the original shareholders and 1,720,087 shares to new investors who had
  purchased shares in the private placement described below), representing
  approximately 97.2% of the Company&#146;s post-exchange issued and outstanding common
  stock, in exchange for 100% of the outstanding capital stock of BAK
  International. </P>
<P align=justify>The share swap transaction has been accounted for as a
  capital-raising transaction of the Company whereby the historical financial
  statements and operations of Shenzhen BAK are consolidated using historical
  carrying amounts. The 1,152,458 shares of China BAK outstanding prior to the
  stock exchange transaction were accounted for at the net book value at the time
  of the transaction, which was a deficit of $1,672. </P>
<P align=justify>Also on January 20, 2005, immediately prior to consummating the
  share swap transaction, BAK International executed a private placement of its
  common stock with unrelated investors whereby it issued an aggregate of
  1,720,087 shares of common stock for gross proceeds of $17,000,000. In
  conjunction with this financing, Mr. Xiangqian Li, the Chairman and Chief
  Executive Officer of the Company, agreed to place 435,910 shares of the
  Company's common stock owned by him into an escrow account pursuant to an Escrow
  Agreement dated January 20, 2005 (the &#147;Escrow Agreement&#148;). Pursuant to the
  Escrow Agreement, 50% of the escrowed shares were to be released to the
  investors in the private placement if audited net income of the Company for the
  fiscal year ended September 30, 2005 was not at least $12,000,000, and the
  remaining 50% was to be released to investors in the private placement if
  audited net income of the Company for the fiscal year ended September 30, 2006
  was not at least $27,000,000. If the audited net income of the Company for the
  fiscal years ended September 30, 2005 and 2006 reached the above-mentioned
  targets, the 435,910 shares would be released to Mr. Xiangqian Li in the amount
  of 50% upon reaching the 2005 target and the remaining 50% upon reaching the
  2006 target. </P>
<P align=justify>Under accounting principles generally accepted in the United
  States of America (&#147;US GAAP&#148;), escrow agreements such as the one established by
  Mr. Xiangqian Li generally constitute compensation if, following attainment of a
  performance threshold, shares are returned to a company officer. The Company
  determined that without consideration of the compensation charge, the
  performance thresholds for the year ended September 30, 2005 would be achieved.
  However, after consideration of a related compensation charge, the Company
  determined that such thresholds would not have been achieved. The Company also
  determined that, even without consideration of a compensation charge, the
  performance thresholds for the year ended September 30, 2006 would not be
  achieved. No compensation charge was recorded by the Company for the years ended
  September 30, 2005 and 2006. </P>
<P align=center>F-8</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
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<A name=page_F-10></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>1. Principal Activities, Basis of Presentation and
  Organization (continued) </B></P>
<P align=justify><I>Basis of Presentation and Organization (continued) </I></P>
<P align=justify>While the 217,955 escrow shares relating to the 2005
  performance threshold were previously released to Mr. Xiangqian Li, Mr.
  Xiangqian Li executed a further undertaking on August 21, 2006 to return those
  shares to the escrow agent for the distribution to the relevant investors.
  However, such shares were not returned to the escrow agent, but, pursuant to a
  Delivery of Make Good Shares, Settlement and Release Agreement between the
  Company, BAK International and Mr. Li entered into on October 22, 2007 (the &#147;Li
  Settlement Agreement&#148;), such shares were ultimately delivered to the Company as
  described below. Because the Company failed to satisfy the performance threshold
  for the fiscal year ended September 30, 2006, the remaining 217,955 escrow
  shares relating to the fiscal year 2006 performance threshold were released to
  the relevant investors. As Mr. Li has not retained any of the shares placed into
  escrow, and as the investors party to the Escrow Agreement are only shareholders
  of the Company and do not have and are not expected to have any other
  relationship to the Company, the Company has not recorded a compensation charge
  for the years ended September 30, 2005 and 2006. </P>
<P align=justify>At the time the escrow shares relating to the 2006 performance
  threshold were transferred to the investors in fiscal year 2007, the Company
  should have recognized a credit to donated shares and a debit to additional
  paid-in capital, both of which are elements of shareholders&#146; equity. This entry
  is not material because total ordinary shares issued and outstanding, total
  shareholders&#146; equity and total assets do not change; nor is there any impact on
  income or earnings per share. Therefore, previously filed consolidated financial
  statements for the fiscal year ended September 30, 2007 will not be restated.
  This share transfer has been reflected in these financial statements by
  reclassifying the balances of certain items as of October 1, 2007. The balances
  of donated shares and additional paid-in capital as of October 1, 2007 were
  credited and debited by $7,955,358 respectively, as set out in the consolidated
  statements of shareholders&#146; equity. </P>
<P align=justify>In November 2007, Mr. Xiangqian Li delivered the 217,955 shares
  related to the 2005 performance threshold to BAK International pursuant to the
  Li Settlement Agreement; BAK International in turn delivered the shares to the
  Company. Such shares (other than those issued to investors pursuant to the 2008
  Settlement Agreements, as described below) are now held by the Company. Upon
  receipt of these shares, the Company and BAK International released all claims
  and causes of action against Mr. Xiangqian Li regarding the shares, and Mr.
  Xiangqian Li released all claims and causes of action against the Company and
  BAK International regarding the shares. Under the terms of the Li Settlement
  Agreement, the Company commenced negotiations with the investors who
  participated in the Company&#146;s January 2005 private placement in order to achieve
  a complete settlement of BAK International&#146;s obligations (and the Company&#146;s
  obligations to the extent it has any) under the applicable agreements with such
  investors. </P>
<P align=justify>Beginning on March 13, 2008, the Company has entered into
  settlement agreements (the &#147;2008 Settlement Agreements&#148;) with certain investors
  in the January 2005 private placement. Since the other investors have never
  submitted any claims regarding this matter, the Company did not reach any
  settlement with them. </P>
<P align=justify>Pursuant to the 2008 Settlement Agreements, the Company and the
  settling investors have agreed, without any admission of liability, to a
  settlement and mutual release from all claims relating to the January 2005
  private placement, including all claims relating to the escrow shares related to
  the 2005 performance threshold that had been placed into escrow by Mr. Xiangqian
  Li, as well as all claims, including claims for liquidated damages relating to
  registration rights granted in connection with the January 2005 private
  placement. Under the 2008 Settlement Agreement, the Company has made settlement
  payments to each of the settling investors of the number of shares of the
  Company&#146;s common stock equivalent to 50% of the number of the escrow shares
  related to the 2005 performance threshold these investors had claimed; aggregate
  settlement payments as of March 31, 2013 amounted to 73,749 shares. Share
  payments to date have been made in reliance upon the exemptions from
  registration provided by Section 4(2) and/or other applicable provisions of the
  Securities Act of 1933, as amended. In accordance with the 2008 Settlement
  Agreements, the Company filed a registration statement covering the resale of
  such shares which was declared effective by the SEC on June 26, 2008. As of
  March 31, 2013, we have not received any claim from the other investors who have
  not been covered by the &#147;2008 Settlement Agreements&#148; in the January 2005 private
  placement. </P>
<P align=justify>Pursuant to the Li Settlement Agreement, the 2008 Settlement
Agreements and upon the release of the 217,955 escrow shares relating to the
fiscal year 2006 performance threshold to the relevant investors, neither Mr. Li
or the Company have any obligations to the investors who participated in the
Company&#146;s January 2005 private placement relating to the escrow shares. As of
March 31, 2013, we have not received any claim from the other investors who have
not been covered by the &#147;2008 Settlement Agreements&#148; in the January 2005 private
placement.</P>
<P align=justify>As we have transferred the 217,955 shares related to the 2006
  performance threshold to the relevant investors in fiscal year 2007 and we also
  have transferred 73,749 shares relating to the 2005 performance threshold to the
  investors who had entered the &#147;2008 Settlement Agreements&#148; with us in fiscal
  year 2008, pursuant to &#147;Li Settlement Agreement&#148; and &#147;2008 Settlement
  Agreements&#148;, neither Mr. Li nor the Company has not had any remaining
  obligations to those related investors who participated in the Company&#146;s January
  2005 private placement relating to the escrow shares. </P>
<P align=justify>On October 26, 2012, the Company effected a 1-for-5 reverse
  stock split of its issued and outstanding shares of common stock and a
  proportional reduction of its authorized shares of common stock. All common
  share and per share amounts, and exercise prices of common stock options
  disclosed herein and in the accompanying consolidated unaudited financial
  statements have been retroactively restated to reflect the reverse stock split. </P>
<P align=justify>The Company&#146;s condensed consolidated financial statements have
  been prepared under accounting principles generally accepted in the United
  States of America (&#147;US GAAP&#148;). </P>
<P align=center>F-9</P>
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<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>1. Principal Activities, Basis of Presentation and
  Organization (continued) </B></P>
<P align=justify><I>Basis of Presentation and Organization (continued) </I></P>
<P align=justify>These condensed consolidated financial statements are
  unaudited. In the opinion of management, all adjustments and disclosures
  necessary for a fair presentation of these condensed consolidated financial
  statements, which are of a normal and recurring nature, have been included. The
  results reported in the condensed consolidated financial statements for any
  interim periods are not necessarily indicative of the results that may be
  reported for the entire year. The following (a) condensed consolidated balance
  sheet as of September 30, 2012, which was derived from the Company&#146;s audited
  financial statements, and (b) the unaudited condensed consolidated financial
  statements have been prepared pursuant to the rules and regulations of the
  Securities and Exchange Commission. Certain information and note disclosures
  normally included in annual financial statements prepared in accordance with
  accounting principles generally accepted in the United States have been
  condensed or omitted pursuant to those rules and regulations, though the Company
  believes that the disclosures made are adequate to make the information not
  misleading. These unaudited condensed consolidated financial statements should
  be read in conjunction with the audited consolidated financial statements and
  accompanying footnotes of the Company for the year ended September 30, 2012. </P>
<P align=justify>The preparation of financial statements in conformity with US
  GAAP requires management to make estimates and assumptions that affect the
  reported amounts of assets and liabilities and disclosures of contingent assets
  and liabilities at the date of the financial statements and the reported amounts
  of revenues and expenses during the reporting periods. Actual results could
  differ from those estimates. This basis of accounting differs in certain
  material respects from that used for the preparation of the books of account of
  the Company&#146;s principal subsidiaries, which are prepared in accordance with the
  accounting principles and the relevant financial regulations applicable to
  enterprises with limited liabilities established in the PRC, Hong Kong, India,
  Canada or Germany, the accounting standards used in the places of their
  domicile. The accompanying condensed consolidated financial statements reflect
  necessary adjustments not recorded in the books of account of the Company's
  subsidiaries to present them in conformity with US GAAP. </P>
<P align=justify>The Company has a working capital deficiency, accumulated
  deficit from recurring net losses incurred for the current period and prior
  years and significant short-term debt obligations maturing in less than one year
  as of September 30, 2012 and March 31, 2013. These factors raise substantial
  doubts about the Company&#146;s ability to continue as a going concern. </P>
<P align=justify>The Company accordingly has continued to develop a strategic
  plan (the &#147;Turnaround Plan&#148;). Under the Turnaround Plan, the Company will expand
  OEM market with new marketing strategies to increase revenue. At the same time,
  the Company will continue implementing cost reductions on both manufacturing
  costs and operating expenses to improve profit margins as well as reducing
  receivables outstanding through stronger credit controls. Due to adverse market
  conditions, the Company&#146;s gross profit decreased from 9.7% in the six months
  ended March 31, 2012 to a gross loss of 7.2% in the same period of 2013. The
  Company intends to improve gross margin through the following measures:- </P>
<UL style="TEXT-ALIGN: justify">
  <LI>Give production priority to orders for higher margin products
  <LI>Expand our customer base in the electric vehicle and polymer market who
    often procure higher margin cylindrical and polymer products from the Company
  <LI>Improve productivity to mitigate the negative impact of increasing
    production costs </LI>
</UL>
<P align=justify>Under the Turnaround Plan, the Company expects to obtain
  government grant income with respect to the R&amp;D project &#147;key materials,
  Battery and Battery Pack for use in Electric Vehicles&#148; which was selected into
  the National Support List for the New-Energy Vehicle Industry Innovation
  Program. Also, the Company expects to complete the construction of the new
  corporate campus (Note 6) in the third quarter of 2013 and receive rental income
  from leasing of premises of the new corporate campus not occupied by the Company
  for its own use, from quarter 3 of FY2013, which will generate further positive
  cash flows to the Company&#146;s operating activities. </P>
<P align=justify>The accompanying condensed consolidated financial statements
  have been prepared assuming the Company will continue to operate as a going
  concern, which contemplates the realization of assets and the settlement of
  liabilities in the normal course of business. The condensed consolidated
  financial statements do not include any adjustments to reflect the possible
  future effects on the recoverability and classification of assets or the amounts
  and classification of liabilities that may result from the outcome of this
  uncertainty related to the Company&#146;s ability to continue as a going concern. </P>
<P align=justify><I>Reclassifications </I></P>
<P align=justify>Certain amounts included in the prior period financial
  statements have been reclassified to conform to the current period financial
  statement presentation as follows: </P>
<P align=center>F-10</P>
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width="100%" noShade>
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<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%" BCLLIST>
  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(1) </TD>
    <TD><P align=justify>The current portion of long-term bank borrowings with
      maturity within one year of $4,772,738 was erroneously classified in
      long-term bank loans in the Company&#146;s consolidated balance sheet as of
      September 30, 2012, which was included in the 2012 annual report on Form
      10-K filed with the SEC on December 31, 2012. The Company has reclassified
      these current maturities as a component of short-term bank loans. As a
      result of such reclassification, the current liabilities as of September
      30, 2012 has changed from $321,087,227 to $325,859,965.</P></TD>
  </TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(2) </TD>
    <TD><P align=justify>The change in pledged deposits was classified into cash
      flows from financing activities in the Company&#146;s condensed unaudited
      consolidated statement of cash flows for the six months ended March 31,
      2012, which was included in the quarterly report on Form 10-Q filed with
      the SEC on May 10, 2012. The Company has reclassified these amounts as
      components of cash flows from investing activities. As a result of such
      reclassification, net cash used in investing activities for the six months
      ended March 31, 2012 has changed from $10,516,032 to $7,060,069, and net
      cash used in financing activities has changed from $12,602,387 to
      $16,058,350.</P></TD>
  </TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%" valign="top">(3) </TD>
    <TD><P align=justify>In presenting the Company&#146;s condensed interim
      consolidated statement of operations and comprehensive loss for the three
      months ended and six months ended March 31, 2012, government grant income
      was presented separately after operating loss. For those grants which are
      directly related to the Company&#146;s operations, the Company has reclassified
      and included them in the computation of operating income. Subsidies
      related for research and development activities and lease prepayments were
      credited against the related expenses when received. After such
      reclassification, research and development expenses, general and
      administrative expenses, total operating expenses and government grant
      income decreased to $709,956, $6,672,047, $9,556,345 and $28,607, respectively for the three months ended March 31, 2012. Research and
      development expenses, general and administrative expenses, total operating
      expenses and government grant income decreased to $1,196,230,
      $9,183,585, $20,478,747and $76,912, respectively for the six months ended
      March 31, 2012.</P></TD>
  </TR>
</TABLE>
<P align=center>F-11</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
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<A name=page_F-14></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>1. Principal Activities, Basis of Presentation and
  Organization (continued) </B></P>
<P align=justify><B><I>Recently Issued Accounting Standards </I></B></P>
<P align=justify>In February 2013, the FASB issued Accounting Standards Update
  No. 2013-02 Comprehensive Income (Topic 220): The objective of this update is to
  improve the reporting of reclassifications out of accumulated other
  comprehensive income. The amendments in this update seek to attain that
  objective by requiring an entity to report the effect of significant
  reclassifications out of accumulated other comprehensive income on the
  respective line items in net income if the amount being reclassified is required
  under U.S. generally accepted accounting principles (GAAP) to be reclassified in
  its entirety to net income. For other amounts that are not required under U.S.
  GAAP to be reclassified in their entirety to net income in the same reporting
  period, an entity is required to cross-reference other disclosures required
  under U.S. GAAP that provide additional detail about those amounts. This would
  be the case when a portion of the amount reclassified out of accumulated other
  comprehensive income is reclassified to a balance sheet account (for example,
  inventory) instead of directly to income or expense in the same reporting
  period. For public entities, the amendments are effective prospectively for
  reporting periods beginning after December 15, 2012. The adoption of the
  provisions in this update did not have a significant impact on its consolidated
  financial statements. </P>
<P align=justify>Other accounting standards that have been issued or proposed by
  the FASB or other standards-setting bodies that do not require adoption until a
  future date are not expected to have a material impact on the Company&#146;s
  consolidated financial statements upon adoption. </P>
<P align=justify><B>2. Pledged Deposits </B></P>
<P align=justify>Pledged deposits as of September 30, 2012 and March 31, 2013
  consisted of the following: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=center><I>September 30,</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD  width="1%" align=center>&nbsp;</TD>
      <TD width="12%" align=center><I>March 31,</I> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Pledged deposits with banks for: </TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
        &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Construction payable </TD>
      <TD  width="1%" align=left>$</TD>
      <TD width="12%" align=right>&nbsp;129,768 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>$</TD>
      <TD width="12%" align=right>&nbsp;1,658 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
        &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Bills
        payable </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>5,380,430 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>8,978,816 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;5,510,198 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;8,980,474 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>Deposits pledged for construction payable are generally
  released when the relevant construction projects are completed. </P>
<P align=justify><B>3. Trade Accounts Receivable, net </B></P>
<P align=justify>Trade accounts receivable as of September 30, 2012 and March
  31, 2013 consisted of the following: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=center><I>September 30,</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD  width="1%" align=center>&nbsp;</TD>
      <TD width="12%" align=center><I>March 31,</I> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">
      <p align="center">(As restated)</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Trade accounts receivable </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;107,781,638 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>83,197,293 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Less: Allowance for doubtful accounts </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>(33,244,428</TD>
      <TD  width="2%" align=left>) </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>(31,531,678</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>) </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>74,537,210 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>51,665,615 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Bills receivable </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>2,912,381 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>6,306,300 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;77,449,591 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;57,971,915 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>An analysis of the allowance for doubtful accounts is as
  follows: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="70%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" noWrap align=center><B><I>Six months</I></B> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" noWrap align=center><B><I>ended</I></B> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" noWrap align=center><B><I>March 31,2013</I></B> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Balance at October 1, 2012 </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;33,244,428 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Provision for the period </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>3,960,154 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Reversal for the period </TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>(6,097,786</TD>
      <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Foreign exchange adjustment </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>424,882 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD bgColor=#e6efff>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
      <TD bgColor=#e6efff width="12%">&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Balance at March 31, 2013 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;31,531,678 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=center>F-12</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-15></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>4. Inventories </B></P>
<P align=justify>Inventories as of September 30, 2012 and March 31, 2013
  consisted of the following: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=center><I>September 30,</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD  width="1%" align=center>&nbsp;</TD>
      <TD width="12%" align=center><I>March 31,</I> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Raw materials </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;19,999,192 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;15,819,566 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Work-in-progress </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>13,912,685 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>11,342,605 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Finished goods </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>31,471,952 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>27,484,022 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;65,383,829 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;54,646,193 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>During the three months ended March 31, 2012 and 2013,
  inventories write-down of $1.97 million and $6.5 million respectively were
  charged to cost of revenue. </P>
<P align=justify>During the six months ended March 31, 2012 and 2013,
  inventories write-down of $1.97 million and $25.8 million respectively were
  charged to cost of revenue. </P>
<P align=center>F-13</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-16</A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%" BCLLIST>
  <TR>
    <TD vAlign=top width="5%"><B>5.</B> </TD>
    <TD><P align=justify><B>Prepayments and Other Receivables and Recoverable from
      Loan Guarantee</B></P></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD colSpan=2><P align=justify>(a) Prepayments and other receivables as of September 30,
      2012 and March 31, 2013 consisted of the
      following:</P></TD>
  </TR>
</TABLE>
<BR>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=center><I>September 30,</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD  width="1%" align=center>&nbsp;</TD>
      <TD width="12%" align=center><I>March 31,</I> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Prepayments for raw materials and others </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;4,458,058 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;3,023,049 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Staff advances </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>1,014,814 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>863,383 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Obsolete asset disposal </TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>1,005,409 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>1,018,059 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Prepaid operating expenses </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>1,176,592 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>1,095,565 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Advances to third parties </TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>- </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>1,729,471 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Advances to related parties </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>- </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>238,078 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Value added taxes recoverable </TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>1,263,544 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>1,093,391 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Others </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>94,458 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>346,938 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>9,012,875 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>9,407,934 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Less: Allowance for doubtful accounts </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(1,305,329</TD>
      <TD bgColor=#e6efff  width="2%" align=left>) </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(1,317,278</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>) </TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;7,707,546 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;8,090,656 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>Advances to unrelated third parties were interest-free,
  unsecured and repayable on demand. </P>
<P align=justify>As of March 31, 2013 and September 30, 2012, the Company
  advances to three related companies with common shareholder of MrXianqian Li,
  the Company&#146;s CEO. These loans to related companies were interest-free,
  unsecured and repayable on demand. </P>
<P align=justify>An analysis of the allowance for staff advances and obsolete
  asset disposal is as follows: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="70%">
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Balance at October 1, 2012 </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;1,305,329 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Recoveries for the period </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>(4,453</TD>
      <TD  width="2%" align=left>) </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Foreign exchange adjustment </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>16,402 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Balance at March 31, 2013 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;1,317,278 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>(b) Recoverable from loan guarantee </P>
<P align=justify>As further mentioned in Note 16 (iii), the Company has paid a
  defaulted payment in respect of the guarantee to Shenzhen Langjin Technology
  Co., Ltd (&#147;Shenzhen Langjin&#148;). As of March 31, 2013, the Company expected to
  recover at least $4.6 million from Shenzhen Langjin, of which $1,529,029 had
  been received. On April 28, 2013, the Company received a further indemnification
  amount of $3,135,685. </P>
<P align=justify><B>6. Property, Plant and Equipment, net, Prepaid Land Use
  Rights, net and Intangible Assets, net </B></P>
<P align=justify>(a) Property, plant and equipment as of September 30, 2012 and
  March 31, 2013 consisted of the following: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=center><I>September 30,</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="12%" align=center><I>March 31,</I> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Buildings </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="12%" align=right>&nbsp;115,034,342 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="12%" align=right>&nbsp;111,718,629 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Machinery and equipment </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>168,947,314 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>168,796,297 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Office equipment </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>2,624,137 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>2,668,477 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Motor vehicles </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>1,486,337 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>1,558,017 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>288,092,130 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>284,741,420 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Accumulated depreciation </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(102,766,292</TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>(113,590,590</TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Construction in progress </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>51,714,066 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>71,104,788 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Prepayment for acquisition of property, plant and equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>1,717,991 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>4,448,084 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Carrying amount </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;238,757,895 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;246,703,702 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=center>F-14</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-17></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>6. Property, Plant and Equipment, net, Prepaid Land Use
  Rights, net and Intangible Assets, net (continued) </B></P>
<P align=justify><I>(i) Depreciation expense for the six months ended March 31,
  2012 and 2013 is included in the condensed consolidated statements of operations
  and comprehensive loss as follows: </I></P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="23%" colSpan=4
    align=center><I>Three months ended March 31,</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="23%" colSpan=4
    align=center><I>Six months ended March 31,</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2013</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Cost of revenues </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;3,703,196 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;3,452,718 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;7,411,674 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;7,394,523 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Research and development expenses </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>149,438 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>143,699 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>289,785 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>280,416 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Sales and marketing expenses </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>43,096 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>34,271 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>86,861 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>66,853 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>General and administrative expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>817,095 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>809,784 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>1,639,477 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>1,616,449 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD
      align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;4,712,825 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;4,440,472 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;9,427,797 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;9,358,241 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify><I>(ii) Construction in Progress </I></P>
<P align=justify>Construction in progress mainly comprises capital expenditures
  for construction of the Company&#146;s new corporate campus, including offices,
  factories and a Research and Development Test Centre. </P>
<P align=justify>For the three months ended March 31, 2012 and 2013, the Company
  capitalized interest of $645,499 and $659,803 respectively to the cost of
  construction in progress. </P>
<P align=justify>For the six months ended March 31, 2012 and 2013, the Company
  capitalized interest of $770,353 and $1,369,663 respectively to the cost of
  construction in progress. </P>
<P align=justify><I>(iii) Impairment charge </I></P>
<P align=justify>During the course of the Company&#146;s strategic review of its
  operations, the Company assessed the recoverability of the carrying value of
  certain property, plant and equipment which resulted in impairment losses of
  $11.4million and $11.4million for the three and six months ended March 31, 2013,
  respectively, and of nil and $2.7 million for the three and six months ended
  March 31, 2012, respectively. The impairment charge represented the excess of
  carrying amounts of the Company&#146;s property, plant and equipment over the
  estimated discounted cash flows expected to be generated by the Company&#146;s
  production facilities in Shenzhen primarily for the production of aluminum-case
  cells. </P>
<P align=justify>(b) Prepaid land use rights </P>
<P align=justify>Prepaid land use rights as of September 30, 2012 and March 31,
  2013 consisted of the followings: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=center><I>September 30,</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="12%" align=center><I>March 31,</I> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Prepaid land use rights </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="12%" align=right>&nbsp;36,977,372 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="12%" align=right>&nbsp;37,442,597 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>(4,473,511</TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>(4,690,061</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;32,503,861 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;32,752,536 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>Amortization expenses of the prepaid land use rights were
  $285,246 and $391,519 for the three months ended March 31, 2012 and 2013 and
  $538,783 and $577,454 for the six months March 31, 2012 and 2013 respectively. </P>
<P align=justify>The Company has committed to pledge its construction in progrss
  and land use rights certificate relating to the Company&#146;s Research and
  Development Test Centre (Note 7) to China Development Bank with the net carrying
  amount of $40,723,035 as of March 31, 2013. On April 7, 2010, the pledge of the
  land use rights certificate to China Development Bank was approved by the
  relevant government bureau. On April 20, 2010, the relevant land use rights
  certificate was pledged to China Development Bank. </P>
<P align=justify>On March 12, 2012, the Company borrowed a non-interest bearing
  loan in the amount of approximately $13,402,926 from a third-party Tianjin
  Zhantuo International Trading Co., Ltd. The Company has pledged one portion of
  its land use right located in Tianjin Industrial Park Zone with net book value of $9,577,458
  to Tianjin Zhantuo International Trading Co., Ltd. </P>
<P align=justify>(c) Intangible Assets, net </P>
<P align=justify>Intangible assets as of March 31, 2013 and September 30, 2012
consist of the following: </P>
<P align=center>F-15</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
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<A name=page_F-18></A>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify>&nbsp;</P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left bordercolor="#000000">&nbsp;</TD>
      <TD  width="1%" align=left bordercolor="#000000">&nbsp;</TD>
      <TD width="12%" align=center bordercolor="#000000"><I>September 30,</I> </TD>
      <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
      <TD  width="1%" align=center bordercolor="#000000">&nbsp;</TD>
      <TD width="12%" align=center bordercolor="#000000"><I>March 31,</I> </TD>
      <TD  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left bordercolor="#000000">&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center bordercolor="#000000"><I>2012</I> </TD>
      <TD  width="2%" align=center bordercolor="#000000">&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center bordercolor="#000000">&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center bordercolor="#000000"><I>2013</I> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left bordercolor="#000000">&nbsp;</TD>
    </TR>
    <TR>
      <TD bordercolor="#000000">&nbsp;</TD>
      <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
      <TD width="12%" bordercolor="#000000">&nbsp;</TD>
      <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
      <TD  width="1%" bordercolor="#000000">&nbsp;</TD>
      <TD width="12%" bordercolor="#000000">&nbsp;</TD>
      <TD  width="2%" bordercolor="#000000">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left bordercolor="#000000">Trademarks, computer software and
        technology </TD>
      <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">$</TD>
      <TD bgColor=#e6efff width="12%" align=right bordercolor="#000000">&nbsp;1,073,138 </TD>
      <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left bordercolor="#000000">$</TD>
      <TD bgColor=#e6efff width="12%" align=right bordercolor="#000000">&nbsp;1,422,468 </TD>
      <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left bordercolor="#000000">Less: Accumulated amortization </TD>
      <TD  width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
      <TD width="12%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">(445,075</TD>
      <TD  width="2%" align=left bordercolor="#000000">) </TD>
      <TD  width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
      <TD width="12%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">(1,195,678 </TD>
      <TD  width="2%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">) </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left bordercolor="#000000">&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
      <TD bgColor=#e6efff width="12%" align=right style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;628,063 </TD>
      <TD bgColor=#e6efff  width="2%" align=left bordercolor="#000000">&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
      <TD bgColor=#e6efff width="12%" align=right style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;226,790 </TD>
      <TD bgColor=#e6efff  width="2%"
  align=left style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>Intangible assets represent the trademarks, computer software
  and technology used for battery production and research. </P>
<P align=justify>Amortization expenses were $332,257 and $54,149 for the three
  months ended March 31, 2012 and 2013 and $360,239 and $86,817 for six months
  ended March 31, 2012 and 2013 respectively. </P>
<P align=justify><B>7. Short-term Bank Loans </B></P>
<P align=justify>As of September 30, 2012 and March 31, 2013, the Company had
  several short-term bank loans and current maturities of long term loans with
  aggregate outstanding balances of $156,154,525 and $162,786,110, respectively.
  The loans were primarily obtained for general working capital, carried at
  interest rates ranging from 4.4% to 6.9% per annum, and had maturity dates
  ranging from 6 to 12 months. The loans are guaranteed by Mr. Xiangqian Li, who
  did not receive any compensation for acting as a guarantor. These facilities
  were also secured by the Company&#146;s assets with the following carrying values: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=center><I>September 30,</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="12%" align=center><I>March 31,</I> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>For short- term bank loans </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Inventories </TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="12%" align=right>&nbsp;23,863,691 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="12%" align=right>&nbsp;24,163,958 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Machinery and equipment, net </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>47,255,604 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>44,076,028 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Land use rights, buildings and construction in progress of
      BAK Industrial Park </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>107,140,980 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>105,336,168 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Land use rights #1 of Tianjin Industrial
      Park Zone </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>23,970,502 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>23,907,306 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>202,230,777 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>197,483,460 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>For long- term bank loans (Note 8) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Land use right and construction in progress of Research and
      Development Test Centre </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>34,796,887 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>40,723,035 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>For other long- term loans </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Land use rights #2 of Tianjin Industrial Park Zone </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>9,566,555 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>9,577,458 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;246,594,219 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;247,783,953 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=center>F-16</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-19></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>8. Long-term Bank Loans </B></P>
<P align=justify>Long-term bank loans as of September 30, 2012 and March 31,
  2013 as follow: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="1%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD width="12%" align=center bordercolor="#000000"><I>September 30,</I> </TD>
    <TD width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="1%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD width="12%" align=center bordercolor="#000000"><I>March 31,</I> </TD>
    <TD width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=left bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center bordercolor="#000000"><I>2012</I> </TD>
    <TD width="2%" align=center bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=center bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center bordercolor="#000000"><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%"
    align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR>
    <TD bordercolor="#000000">&nbsp;</TD>
    <TD width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="12%" bordercolor="#000000">&nbsp;</TD>
    <TD width="2%" bordercolor="#000000">&nbsp;</TD>
    <TD width="1%" bordercolor="#000000">&nbsp;</TD>
    <TD width="12%" bordercolor="#000000">&nbsp;</TD>
    <TD width="2%" bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">Long-term bank loan </TD>
    <TD bgColor=#e6efff width="1%" align=left bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="12%" align=right bordercolor="#000000">&nbsp;23,656,458 </TD>
    <TD bgColor=#e6efff width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="12%" align=right bordercolor="#000000">&nbsp;22,343,160 </TD>
    <TD bgColor=#e6efff width="2%" align=left bordercolor="#000000">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bordercolor="#000000">Current portion included in short-term bank loans (Note 7) </TD>
    <TD width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD width="12%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">(4,772,738</TD>
    <TD width="2%" align=left bordercolor="#000000">) </TD>
    <TD width="1%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD width="12%" align=right style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">(6,443,714</TD>
    <TD width="2%" align=left style="border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="12%" align=right style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;18,883,720 </TD>
    <TD bgColor=#e6efff width="2%" align=left bordercolor="#000000">&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">$</TD>
    <TD bgColor=#e6efff width="12%" align=right style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;15,899,446 </TD>
    <TD bgColor=#e6efff width="2%" align=left style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" bordercolor="#000000">&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>The entire loan amount was borrowed under a six-year long-term
  loan credit facility from China Development Bank, bearing interest at the
  benchmark rate of the People&#146;s Bank of China (&#147;PBOC&#148;) for two-year to three-year
  long-term loans, which is currently 6.878% per annum. </P>
<P align=justify>The long-term bank loan with China Development Bank is: (i)
  guaranteed by Mr. Xiangqian Li; (ii) secured by certain shares of the Company
  owned by Mr. Xiangqian Li; and (iii) secured by the property ownership and a
  land use rights certificate relating to the land on which the Company&#146;s Research
  and Development Test Centre is to be constructed and the facilities to be
  constructed thereon. The net carrying amount of the secured buildings and
  prepaid land use rights were $39,473,807 and $1,249,228, respectively, as of
  March 31, 2013 and were $33,563,180 and $1,233,707, respectively, as of
  September 30, 2012. (Note 7) </P>
<P align=justify>Mr. Xiangqian Li did not receive any compensation for pledging
  his shares in the Company or acting as guarantor for the above long-term bank
  loans. </P>
<P align=justify>The aggregate maturities of long-term bank loans as of March
  31, 2013 are as follows: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>Payable within fiscal year ending September 30, </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=left>&nbsp;</TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>- 2013 </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;- </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>- 2014 </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>3,221,857 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>- 2015 </TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="12%" align=right>8,054,643 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>- 2016 </TD>
      <TD  width="1%" align=left style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
      <TD width="12%" align=right style="BORDER-BOTTOM: #000000 1px solid">4,622,946 </TD>
      <TD  width="2%" align=left style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;15,899,446 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify><B>9. Other Long-term Loans </B></P>
<P align=justify>As of September 30, 2012 and March 31, 2013, the Company had
  interest-free and unsecured advances of $2,495,855 and $2,527,256 respectively
  from Tianjin Aifuyi Auto Parts. Co., Ltd, an unrelated party to the Company.
  This loan is repayable by September 30, 2014. </P>
<P align=justify>As of September 30, 2012 and March 31, 2013, the Company had
  advances of $5,090,921 and $13,402,926 from Tianjin Zhantuo International
  Trading Co., Ltd, an unrelated party of the Company. The loans are non interest
  bearing and amounted to $5,154,972 and $8,247,954 repayable by September 30,
  2014 and December 31, 2014 respectively. These loans were secured by the
  Company&#146;s land use rights with a carrying amount of $9,577,458 and $9,566,555 as
  of March 31, 2013 and September 30, 2012 respectively (Note 7). </P>
<P align=justify>The aggregate maturities of other long-term loans as of March
  31, 2013 are as follows: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>Payable within fiscal year ending September 30, </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=left>&nbsp;</TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>- 2013 </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;- </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>- 2014 </TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=right>7,682,228 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>- 2015 and thereafter </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>8,247,954 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;15,930,182 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=center>F-17</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-20></A>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>10. Accrued Expenses and Other Payables </B></P>
<P align=justify>Accrued expenses and other payables as of September 30, 2012
  and March 31, 2013 consisted of the following: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=center><I>September 30,</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="12%" align=center><I>March 31,</I> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="12%" align=center>(As restated) </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Construction costs payable </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>1,688,862 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>8,485,566 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Equipment purchase payable </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>5,465,281 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>3,216,699 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Customer deposits </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>4,097,251 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>3,812,108 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Advance from an unrelated third party </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>5,727,286 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>7,861,331 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Advance from related parties (note) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>1,224,287 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Other payables and accruals </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>7,183,311 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>8,877,117 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Staff and workers&#146; welfare and bonus </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>574,153 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>560,689 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>25,960,431 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>32,813,510 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>In 2012, the Company obtained interest-free loans from related
  parties which are under the common control of Mr. Xiangqian Li. These loans are
  payable upon demand. </P>
<P align=justify><B>11. Deferred Revenue and Other Long-term Payables </B></P>
<P align=justify>(a) Deferred Revenue </P>
<P align=justify>Deferred revenue mainly represents a government grant subsidy
  for additional cost of land use rights relating to BAK Industrial Park, which is
  amortized on a straight-line basis over the estimated useful lives of the
  depreciable facilities constructed thereon of 35 years. </P>
<P align=justify>(b) Other Long-term Payables </P>
<P align=justify>Other long-term payables as of September 30, 2012 and March 31,
  2013 consist of the following: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=center><I>September 30,</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="12%" align=center><I>March 31,</I> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Government subsidies received for:- </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>- Automated high-power lithium battery
      project from the National Development and Reform Commission and Ministry
      of Industry and Information Technology </TD>
    <TD bgColor=#e6efff vAlign=bottom  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom width="12%" align=right>&nbsp;7,913,200 </TD>
    <TD bgColor=#e6efff vAlign=bottom  width="2%"
    align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff vAlign=bottom width="12%" align=right>&nbsp;8,012,759 </TD>
    <TD bgColor=#e6efff vAlign=bottom  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>- New energy innovation project from the Ministry of
      Finance </TD>
    <TD vAlign=bottom  width="1%" align=left>&nbsp;</TD>
    <TD vAlign=bottom width="12%" align=right>- </TD>
    <TD vAlign=bottom  width="2%" align=left>&nbsp;</TD>
    <TD vAlign=bottom  width="1%" align=left>&nbsp;</TD>
    <TD vAlign=bottom width="12%" align=right>9,665,571 </TD>
    <TD vAlign=bottom  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>- Various lithium battery related projects
      from various government authorities </TD>
    <TD bgColor=#e6efff vAlign=bottom  width="1%"
    align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom width="12%" align=right>2,384,126 </TD>
    <TD bgColor=#e6efff vAlign=bottom  width="2%"
    align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom  width="1%"
    align=left>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom width="12%" align=right>4,197,426 </TD>
    <TD bgColor=#e6efff vAlign=bottom  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Others </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom width="12%"
    align=right>67,046 </TD>
    <TD vAlign=bottom  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom width="12%"
    align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff vAlign=bottom  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom width="12%"
    align=right>&nbsp;10,364,372 </TD>
    <TD vAlign=bottom  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom width="12%"
    align=right>&nbsp;21,875,756 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom
    width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>The Company will recognize these grant as income or offset with
  related expenditure when there were no present and future obligation for the
  subsidized projects. </P>
<P align=center>F-18</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-21></A>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>12. Income Taxes, Deferred Tax Assets and Deferred Tax
  Liabilities </B></P>
<P align=justify>(a)<I> Income taxes in the consolidated statements of
  comprehensive loss </I></P>
<P align=justify>The Company&#146;s provision for income taxes consisted of: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="90%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="23%" colSpan=4 align=center><B>For the Three Months</B> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD  width="1%" align=center>&nbsp;</TD>
      <TD width="23%" colSpan=4 align=center><B>For the Six Months</B> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="23%" colSpan=4
    align=center><B>ended March 31,</B> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="23%" colSpan=4
    align=center><B>ended March 31,</B> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2012</B> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2013</B> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2012</B> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2013</B> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>PRC income tax: </TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Current </TD>
      <TD  width="1%" align=left>$</TD>
      <TD width="10%" align=right>&nbsp;- </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>$</TD>
      <TD width="10%" align=right>&nbsp;213,424 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>$</TD>
      <TD width="10%" align=right>&nbsp;- </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD  width="1%" align=left>$</TD>
      <TD width="10%" align=right>&nbsp;244,822 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Deferred </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>7,846 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>5,780,842 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>2,121,856 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>5,781,450 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;7,846 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;5,994,266 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;2,121,856 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;6,026,272 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify><STRONG>United States Tax</STRONG> </P>
<P align=justify>China BAK is subject to statutory tax rate of 35% under United
  States of America tax law. No provision for income taxes in the United States or
  elsewhere has been made as China BAK had no taxable income for the three months
  and six months ended March 31, 2012 and 2013. </P>
<P align=justify><B><I>Canada States Tax </I></B></P>
<P align=justify>BAK Canada is subject to statutory tax rate of 38% under Canada
  tax law. No provision for income taxes in Canada has been made as BAK Canada had
  no taxable income for the three months and six months ended March 31, 2012 and
  2013. </P>
<P align=justify><B><I>German States Tax </I></B></P>
<P align=justify>BAK Europe is subject to 25% statutory tax rate under Germany
  tax law. </P>
<P align=justify><B><I>India Tax </I></B></P>
<P align=justify>BAK India is subject to 30% statutory tax rate under India tax
  law. No provision for income taxes in India has been made as BAK India had no
  taxable income for the three months and six months ended March 31, 2012 and
  2013. </P>
<P align=justify><B><I>Hong Kong Tax </I></B></P>
<P align=justify>BAK International is subject to Hong Kong profits tax rate of
  16.5% . Management of BAK International has determined that all income and
  expenses are offshore and not subject to Hong Kong profits tax. As a result, BAK
  International did not incur any Hong Kong profits tax during the periods
  presented. </P>
<P align=justify><B><I>PRC Tax </I></B></P>
<P align=justify>Shenzhen BAK is entitled to a preferential enterprise income
  tax rate of 15% for the three months and six months ended March 31, 2012 and
  2013. </P>
<P align=justify>BAK Electronics and BAK Tianjin are subject to an income tax
  rate of 25%. BAK Electronics and BAK Tianjin did not incur any enterprise income
  tax for the current year due to cumulative tax losses. </P>
<P align=center>F-19</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-22></A>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>12. Income Taxes, Deferred Tax Assets and Deferred Tax
  Liabilities (continued) </B></P>
<P align=justify>A reconciliation of the provision for income taxes determined
  at the statutory income tax to the Company's income tax expenses as follows: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="23%" colSpan=4 align=center><B>For the Three Months</B> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="23%" colSpan=4 align=center><B>For the Six Months</B> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="23%" colSpan=4
    align=center><B>ended March 31,</B> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="23%" colSpan=4
    align=center><B>ended March 31,</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2012</B> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2013</B> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2012</B> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center><B>2013</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%" align="center">(As restated)</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Loss before income taxes </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;(15,620,202</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;(13,694,111</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;(15,325,946</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;(41,827,854</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>United States federal corporate income tax
      rate </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>35% </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>35% </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>35% </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>35% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Income tax computed at United States statutory corporate </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>5,467,071 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>4,792,939 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>5,364,081 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>14,639,749</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>income tax rate </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Reconciling items: </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Rate differential for PRC earnings </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(2,542,096</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(2,726,524</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(1,624,531 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(8,061,891</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Loss not recognized as deferred tax assets </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(2,912,297</TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(2,245,771 </TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(3,385,665 </TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(6,533,102 </TD>
    <TD  width="2%" align=left>)</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Valuation allowance on deferred tax assets </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(7,846 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(5,780,842</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(2,121,866 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(5,781,450 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Share based payment </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(12,678 </TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(34,068 </TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(76,739 </TD>
    <TD  width="2%" align=left>) </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>(76,434 </TD>
    <TD  width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Under-provision in prior year </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>(277,136 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>(213,144 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><B>Income tax expenses</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right><B>&nbsp;(7,846</B></TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right><B>&nbsp;( 5,994,266</B></TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right><B>&nbsp;</B><B>(2,121,856 </B></TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right><B>&nbsp;(6,026,272 </B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>) </TD>
  </TR>
</TABLE>
<P align=justify>As of September 30, 2012 and March 31, 2013, the Company&#146;s U.S.
  entity, had net operating loss carry forwards of $2,206,951 and $2,690,063,
  respectively, available to reduce future taxable income which will expire in
  various years through 2030 and the Company&#146;s PRC subsidiaries had net operating
  loss carry forwards of $56,467,856 and $104,764,412 which will expires in
  various years through 2018. Management believes it is more likely than not that
  the Company will not realize these potential tax benefits as the Company&#146;s U.S.
  operations will not generate any operating profits in the foreseeable future. As
  a result, the full amount of the valuation allowance was provided against the
  potential tax benefits. </P>
<P align=justify>(b) Deferred tax assets and deferred tax liabilities </P>
<P align=justify>The tax effects of temporary differences that give rise to
  significant portions of the deferred tax assets and liabilities as of September
  30, 2012 and March 31, 2013 are presented below: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>Sep 30, 2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>Mar 31, 2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left><B>Deferred tax assets</B> </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp;Short-term </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp;Trade accounts receivable </TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="12%" align=right>&nbsp;8,651,151 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="12%" align=right>&nbsp;12,447,987 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Inventories </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>3,104,830 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>5,291,639 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp;Accrued expenses and other payables </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>597,130 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>713,875 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Valuation allowance </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(8,353,068</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(18,453,501</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Short-term deferred tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>4,000,043 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Long-term </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Property, plant and equipment </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>4,877,766 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=right>6,580,441 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp;Net operating loss carried forward </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>12,271,943 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="12%" align=right>19,924,429 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Valuation allowance </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(15,412,728</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>(26,504,870</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>) </TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp;Long-term deferred tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>1,736,981 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Total net deferred tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>&nbsp;5,737,024 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="12%"
    align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left><B>Deferred tax liabilities:</B> </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>&nbsp; &nbsp;Long-term </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="12%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp;Property, plant and equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>&nbsp;(759,394</TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>&nbsp;(768,948</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>) </TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="12%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><B>Net deferred tax assets</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;(759,394</TD>
    <TD  width="2%" align=left>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;(768,948</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>) </TD>
  </TR>
</TABLE>
<P align=center>F-20</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-23></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>13. Share-based Compensation </B></P>
<P align=justify><I>(i) Options </I></P>
<P align=justify>The Company grants share options to officers and employees and
  restricted shares of common stock to its non-employee directors as rewards for
  their services. </P>
<P align=justify><B>Stock Option Plan </B></P>
<P align=justify>In May 2005, the Board of Directors adopted the China BAK
  Battery, Inc. 2005 Stock Option Plan (the &#147;Plan&#148;). The Plan originally
  authorized the issuance of up to 800,000 shares of the Company&#146;s common stock,
  pursuant to stock options granted under the Plan, or as grants of restricted
  stock. The exercise price of options granted pursuant to the Plan must be at
  least equal to the fair market value of the Company&#146;s common stock at the date
  of the grant. Fair market value is determined at the discretion of the
  designated committee on the basis of reported sales prices for the Company&#146;s
  common stock over a ten-business-day period ending on the grant date. The Plan
  will terminate on May 16, 2055. On July 28, 2008, the Company&#146;s stockholders
  approved certain amendments to the Plan, including an amendment increasing the
  total number of shares available for issuance under the Plan to 1,600,000. </P>
<P align=justify>Pursuant to the Plan, the Company granted options to purchase
  400,000 shares of common stock with an exercise price of $31.25 per share and a
  contractual life of 6 years on May 16, 2005. In accordance with the vesting
  provisions of the grants, the options became vested and exercisable under the
  following schedule: Percentage of Initial </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center>Number of Shares </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="30%"
      align=center>Options Issued </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="30%"
      align=center>Vesting Date </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=center>160,000 </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="30%" align=center>40% </TD>
    <TD bgColor=#e6efff  width="2%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="30%" align=center>July 1, 2007 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>120,000 </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="30%" align=center>30% </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="30%" align=center>January 1, 2008 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
      align=center>120,000 </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="30%"
    align=center>30% </TD>
    <TD bgColor=#e6efff  width="2%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=center>&nbsp;</TD>
    <TD bgColor=#e6efff width="30%" align=center>July 1, 2008 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=center>400,000 </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="30%"
      align=center>100% </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="30%" align=center>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>Subsequent to the grant date, options to purchase 40,000 shares
  of common stock were forfeited because the optionees terminated their employment
  with the Company. In addition, on September 28, 2006, options to purchase a
  total of 280,000 shares of common stock were cancelled pursuant to the
  Termination and Release Agreements signed on that day. </P>
<P align=justify>Pursuant to the Plan, the Company also granted options to
  purchase 300,300 shares of the Company&#146;s common stock with a weighted-average
  exercise price of $19.68 per share on June 25, 2007. In accordance with the
  vesting provisions of the grants, the options will become vested and exercisable
  during the period from March 31, 2007 to February 9, 2012 according to each
  employee&#146;s respective agreement. </P>
<P align=justify>A summary of share option plan activity for these options
  during the six months ended March 31, 2013 is presented below: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Aggregate </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>Number of </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>exercise </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>remaining </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>intrinsic </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>shares </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>price per share </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>contractual term </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>value (1)</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Outstanding as of October 1, 2012 </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>121,000 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;16.45 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercised </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Forfeited </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Cancelled </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Outstanding as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>121,000 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;16.45 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>0.57 years </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercisable as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>121,000 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;16.45 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>0.57
      years </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>(1) Aggregate intrinsic value represents the value of the
  Company&#146;s closing stock price on March 31, 2013 ($1.18) in excess of the
  exercise price multiplied by the number of options outstanding or exercisable. </P>
<P align=justify>The weighted-average grant-date fair value of options granted
  during 2007 was $10.75 per share. Non-cash share-based compensation expense has
  been fully recorded as of September 30, 2011. No non-cash share-based
  compensation expense was recorded for the three and six months ended March 31,
  2013 and 2012. </P>
<P align=justify>The fair value of the above option awards granted on June 25,
  2007 was estimated on the date of grant using the Black-Scholes Option Valuation
  Model that uses the following assumptions: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="60%">
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected volatility </TD>
      <TD bgColor=#e6efff width="50%" align=right>69.44% </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Expected dividends </TD>
      <TD width="50%" align=right>Nil </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected life </TD>
      <TD bgColor=#e6efff width="50%" align=right>4 - 10 years </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Risk-free interest rate </TD>
      <TD width="50%" align=right>5.09% </TD>
    </TR>
  </TABLE>
</DIV>
<P align=center>F-21</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-24></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>13. Share-based Compensation (continued) </B></P>
<P align=justify>As of March 31, 2013, there were no unrecognized compensation
  costs related to non-vested share options. </P>
<P align=justify>Pursuant to the Plan, the Company also granted options to
  purchase 72,000 shares of common stock with an exercise price of $21.5 per share
  with a contractual life of 5 years on January 28, 2008. In accordance with the
  vesting provisions of the grants, the options will become vested and exercisable
  during the period from April 28, 2008 to January 28, 2011 according to each
  employee&#146;s respective agreement. </P>
<P align=justify>A summary of share option plan activity for these options
  during the six months ended March 31, 2013 is presented below: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Aggregate </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>Number of </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>exercise </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>remaining </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>intrinsic </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>shares </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>price per share </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>contractual term </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>value (1) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left></TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Outstanding as of October 1, 2012 </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>72,000 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;21.50 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercised </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Forfeited/ expired </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(72,000</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(21.50</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Cancelled </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Outstanding as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercisable as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>(1) Aggregate intrinsic value represents the value of the
  Company&#146;s closing stock price on March 31, 2013 ($1.18) in excess of the
  exercise price multiplied by the number of options outstanding or exercisable. </P>
<P align=justify>The weighted average grant-date fair value of options granted
  on January 28, 2008 was $17.95 per share. The Company had fully recorded
  non-cash share-based compensation expense. No non-cash share-based compensation
  expense was recorded for the three months and six months ended March 31, 2012
  and 2013 respectively. </P>
<P align=justify>The fair value of the above option awards granted on January
  28, 2008 was estimated on the date of grant using the Black-Scholes Option
  Valuation Model that uses the following assumptions. </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="60%">
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected volatility </TD>
      <TD bgColor=#e6efff width="50%" align=right>120.23% </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Expected dividends </TD>
      <TD width="50%" align=right>Nil </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected life </TD>
      <TD bgColor=#e6efff width="50%" align=right>5 years </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Risk-free interest rate </TD>
      <TD width="50%" align=right>3.59% </TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>As of March 31, 2013, there were no unrecognized compensation
  costs related to non-vested share options. </P>
<P align=center>F-22</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-25></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>13. Share-based Compensation (continued) </B></P>
<P align=justify>On May 29, 2008, the Compensation Committee of the Company&#146;s
  Board of Directors recommended and approved the grant of options to purchase
  216,000 shares of the Company&#146;s common stock to Mr. Xiangqian Li and options to
  purchase 34,000 shares to five other employees, with an exercise price of $20.9
  per share and a contractual life of 5 years. In accordance with the vesting
  provisions of the grants, the options will become vested and exercisable during
  the period from September 30, 2008 to May 29, 2012 according to each employee&#146;s
  respective agreement. </P>
<P align=justify>A summary of share option plan activity for these options
  during the six months ended March 31, 2013 is presented below: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>remaining </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Aggregate </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>Number of </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>exercise price </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>contractual </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>intrinsic </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>shares </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=center>per
      share </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=center>term </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>value (1)</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Outstanding as of October 1, 2012 </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>250,000 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="10%" align=right>&nbsp;20.90 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Exercised </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Forfeited </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Cancelled </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Outstanding as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>250,000 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;20.90 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>0.16 years </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Exercisable as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>250,000 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;20.90 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>0.16 years </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>(1) Aggregate intrinsic value represents the value of the
  Company&#146;s closing stock price on March 31, 2013 ($1.18) in excess of the
  exercise price multiplied by the number of options outstanding or exercisable. </P>
<P align=justify>The weighted average grant-date fair value of options granted
  on May 29, 2008 was $11.80 per share. The Company recorded non-cash share-based
  compensation expense of $12,548 and nil for the six months ended March 31, 2012
  and 2013, and $136,912 and $70,241 for the three months ended March 31, 2012 and
  2013, respectively, in respect of share options granted on May 29, 2008, which
  was allocated to general and administrative expenses and research and
  development expenses respectively. </P>
<P align=justify>The fair value of the above option awards granted on May 29,
  2008 was estimated on the date of grant using the Black-Scholes Option Valuation
  Model that uses the following assumptions. </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="60%">
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected volatility </TD>
      <TD bgColor=#e6efff width="50%" align=right>59.48% </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Expected dividends </TD>
      <TD width="50%" align=right>Nil </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected life </TD>
      <TD bgColor=#e6efff width="50%" align=right>5 years </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Risk-free interest rate </TD>
      <TD width="50%" align=right>4.01% </TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>As of March 31, 2013, there were no unrecognized compensation
  costs related to non-vested share options. </P>
<P align=center>F-23 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-26></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>13. Share-based Compensation (continued) </B></P>
<P align=justify>On June 22, 2009, the Compensation Committee of the Company&#146;s
  Board of Directors recommended and approved the grant of options to purchase
  385,640 shares of the Company&#146;s common stock to certain key employees, officers
  and consultants with an exercise price of $14.05 per share and a contractual
  life of 7 years. In accordance with the vesting provisions of the grants, the
  options will become vested and exercisable over five years in twenty equal
  quarterly installments on the first day of each fiscal quarter beginning on
  October 1, 2009. </P>
<P align=justify>A summary of share option plan activity for these options
  during the six months ended March 31, 2013 is presented below: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>remaining </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Aggregate </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>Number of </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>exercise price </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>contractual </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>intrinsic </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>shares </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=center>per
      share </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=center>term </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>value (1)</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Outstanding as of October 1, 2012 </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>328,671 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>$</TD>
    <TD width="10%" align=right>&nbsp;14.05 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Exercised </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Forfeited </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Cancelled </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="10%"
    align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Outstanding as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>328,671 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;14.05 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>3.25 years </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Exercisable as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>246,503 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;14.05 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>3.25 years </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="10%"
    align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>(1) Aggregate intrinsic value represents the value of the
  Company&#146;s closing stock price on March 31, 2013 ($1.18) in excess of the
  exercise price multiplied by the number of options outstanding or exercisable. </P>
<P align=justify>The weighted average grant-date fair value of options granted
  on June 22, 2009 was $12.30 per share. The Company recorded non-cash share-based
  compensation expense of $295,926 and of $156,823 for the six months ended March
  31, 2012 and 2013 and $136,912 and $70,241 for the three months ended March 31,
  2012 and 2013 respectively. </P>
<P align=justify>The fair value of the above option awards granted on June 22,
  2009 was estimated on the date of grant using the Black-Scholes Option Valuation
  Model that uses the following assumptions. </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="60%">
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected volatility </TD>
      <TD bgColor=#e6efff width="50%" align=right>111.03% </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Expected dividends </TD>
      <TD width="50%" align=right>Nil </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected life </TD>
      <TD bgColor=#e6efff width="50%" align=right>7 years </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Risk-free interest rate </TD>
      <TD width="50%" align=right>3.69% </TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>As of March 31, 2013, there were unrecognized compensation
  costs of $167,532 related to the above non-vested share options. These costs are
  expected to be recognized over a weighted average period of 1.5 years. </P>
<P align=center>F-24</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-27></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>13. Share-based Compensation (continued) </B></P>
<P align=justify>On June 26, 2009, the Compensation Committee of the Company&#146;s
  Board of Directors recommended and approved the grant of options to purchase
  15,000 shares of the Company&#146;s common stock to certain key management with an
  exercise price of $16.20 per share and a contractual life of 7 years. In
  accordance with the vesting provisions of the grants, the options will become
  vested and exercisable over five years in twenty equal quarterly installments
  beginning on the first day of each fiscal quarter beginning on October 1, 2009. </P>
<P align=justify>A summary of share option plan activity for these options
  during the six months ended March 31, 2013 is presented below: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Aggregate </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>Number of </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>exercise </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>remaining </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>intrinsic </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>shares </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>price per share </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>contractual term </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>value (1) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center></TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Outstanding as of October 1, 2012 </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>15,000 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;16.20 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercised </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Forfeited </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>(15,000</TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>16.20 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>4.74 years </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Cancelled </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Outstanding as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercisable as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>(1) Aggregate intrinsic value represents the value of the
  Company&#146;s closing stock price on March 31, 2013 ($1.18) in excess of the
  exercise price multiplied by the number of options outstanding or exercisable. </P>
<P align=justify>The weighted average grant-date fair value of options granted
  on June 26, 2009 was $14.30 per share. The Company recorded non-cash share-based
  compensation expense of $15,136 and nil for the six months ended March 31, 2012
  and 2013 and $6,427 and nil for the three months ended March 31, 2012 and 2013,
  respectively in respect of share options granted on June 26, 2009 which was
  allocated to research and development expense. </P>
<P align=justify>The fair value of the above option awards granted on June 26,
  2009 was estimated on the date of grant using the Black-Scholes Option Valuation
  Model that uses the following assumptions. </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="60%">
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected volatility </TD>
      <TD bgColor=#e6efff width="50%" align=right>113.58 % </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Expected dividends </TD>
      <TD width="50%" align=right>Nil </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected life </TD>
      <TD bgColor=#e6efff width="50%" align=right>7 years </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Risk-free interest rate </TD>
      <TD width="50%" align=right>3.51 % </TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>As of March 31, 2013, there were no unrecognized compensation
  costs related to the above non-vested share options. </P>
<P align=center>F-25</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-28></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>13. Share-based Compensation (continued) </B></P>
<P align=justify>On April 8, 2010, the Compensation Committee of the Company&#146;s
  Board of Directors recommended and approved the grant of options to purchase
  20,000 shares of the Company&#146;s common stock to certain key management with an
  exercise price of $12.15 per share and a contractual life of 7.5 years. In
  accordance with the vesting provisions of the grants, the options will become
  vested and exercisable in eight equal installments beginning on each quarter
  after September 30, 2010. </P>
<P align=justify>A summary of share option plan activity for these options
  during the six months ended March 31, 2013 is presented below: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Weighted </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>average </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>Aggregate </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center>Number of </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>exercise </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>remaining </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center>intrinsic </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>shares </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>price per share </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>contractual term </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%"
      align=center>value (1) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center></TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Outstanding as of October 1, 2012 </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>20,000 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right>&nbsp;12.15 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercised </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Forfeited </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right>- </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Cancelled </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right>- </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Outstanding as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>20,000 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;12.15 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>4.50
      years </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
    <TD bgColor=#e6efff width="10%">&nbsp;</TD>
    <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Exercisable as of March 31, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>12,500 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;12.15 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>4.50
      years </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="10%"
      align=right>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>(1) Aggregate intrinsic value represents the value of the
  Company&#146;s closing stock price on March 31, 2013 ($1.18) in excess of the
  exercise price multiplied by the number of options outstanding or exercisable. </P>
<P align=justify>The weighted average grant-date fair value of options granted
  on April 8, 2010 was $7.05 per share. The Company recorded non-cash share-based
  compensation expense of $20,941 and $7,330 for the six months ended March 31,
  2012 and 2013, respectively, and $10,425 and $2,820 for the three months ended
  March 31, 2012 and 2013, respectively, in respect of share options granted on
  April 8, 2010 which was allocated to research and development expense. </P>
<P align=justify>The fair value of the above option awards granted on April 8,
  2010 was estimated on the date of grant using the Black-Scholes Option Valuation
  Model that uses the following assumptions. </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="60%">
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected volatility </TD>
      <TD bgColor=#e6efff width="50%" align=right>51.79% </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Expected dividends </TD>
      <TD width="50%" align=right>Nil </TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Expected life </TD>
      <TD bgColor=#e6efff width="50%" align=right>7.5 years </TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>Risk-free interest rate </TD>
      <TD width="50%" align=right>3.90% </TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify>As of March 31, 2013, there were unrecognized compensation
  costs of $1,373 related to the above non-vested share options. These costs are
  expected to be recognized in the third quarter of 2013. </P>
<P align=justify><I>(ii) Restricted Shares </I></P>
<P align=justify>Pursuant to the Plan and in accordance with the China BAK
  Battery, Inc. Compensation Plan for Non-Employee Directors, the Compensation
  Committee of the Company&#146;s Board of Directors recommended and approved the grant
  of 100,000 restricted shares to the Chief Executive Officer, Mr. Xiangqian Li
  with a fair value of $14.05 per share on June 22, 2009. In accordance with the
  vesting schedule of the grant, the restricted shares will vest in twenty equal
  quarterly installments on the first day of each fiscal quarter beginning on
  October 1, 2009. </P>
<P align=justify>The Company recorded non-cash share-based compensation expense
  of $46,224 and $24,278 for the three months ended March 31, 2012 and 2013,
  respectively, in respect of the restricted shares granted on June 22, 2009,
  which was allocated to general and administrative expenses. </P>
<P align=justify>The Company recorded non-cash share-based compensation expense
  of $100,298 and $54,232 for the six months ended March 31, 2012 and 2013,
  respectively, in respect of the restricted shares granted on June 22, 2009,
  which was allocated to general and administrative expenses. </P>
<P align=justify>As of March 31, 2013, there was unrecognized stock-based
  compensation costs of $60,464 associated with these restricted shares granted to
  Mr. Xiangqian Li. These costs are expected to be recognized over a
  weighted-average period of 1.5 years. </P>
<P align=justify>As the Company itself is an investment holding company which is
  not expected to generate operating profits to realize the tax benefits arising
  from its net operating loss carried forward, no income tax benefits were
  recognized for such stock-based compensation cost under stock option plan for the three and six months ended
  March 31, 2012 and 2013. </P>
<P align=center>F-26</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-30></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>14. Net Loss Per Share </B></P>
<P align=justify>The following is the calculation of net loss per share: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="22%" colSpan=4 align=center ><I>Three months ended
      March 31,</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="22%" colSpan=4 align=center ><I>Six months ended
      March 31,</I> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=center ><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="9%" align=center ><I>2013</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="10%" align=center ><I>2012</I> </TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="9%" align=center ><I>2013</I> </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right
      >&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=right >
    <p align="center">(As restated)</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="10%" align=right
      >&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=right >&nbsp;</TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Net loss </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right
      >&nbsp;(15,628,048 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="9%" align=right >&nbsp;(19,688,377 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right
      >&nbsp;(17,447,802 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="9%" align=right >&nbsp;(47,854,127 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="9%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="9%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Weighted average shares used in basic and
      diluted computation </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right >12,619,049 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right >12,619,597 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="10%" align=right >12,619,049 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right >12,619,597 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="9%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="10%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="9%" >&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Loss per share &#150; Basic and diluted </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right >&nbsp;(1.24 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="9%" align=right >&nbsp;(1.56 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="10%" align=right >&nbsp;(1.38 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="9%" align=right >&nbsp;(3.79 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>) </TD>
  </TR>
</TABLE>
<P align=justify>For the three months ended March 31, 2013, the outstanding
  791,671 stock options and outstanding 30,000 restricted stock were anti-dilutive
  and excluded from diluted net loss per share. For the three months ended March
  31, 2012, the outstanding 828,631 stock options and outstanding 60,000
  restricted stock were anti-dilutive and excluded from diluted net loss per
  share. </P>
<P align=justify>For the six months ended March 31, 2013, the outstanding
  791,671 stock options and outstanding 30,000 restricted stock were anti-dilutive
  and excluded from diluted net loss per share. For the six months ended March 31,
  2012, the outstanding 838,831 stock options, outstanding 60,000 restricted stock
  was anti-dilutive and excluded from diluted net loss per share. </P>
<P align=justify><B>15. Fair Value of Financial Instruments </B></P>
<P align=justify>ASC Topic 820,<I> Fair Value Measurement and Disclosures</I>,
  defines fair value as the exchange price that would be received for an asset or
  paid to transfer a liability (an exit price) in the principal or most
  advantageous market for the asset or liability in an orderly transaction between
  market participants on the measurement date. This topic also establishes a fair
  value hierarchy, which requires classification based on observable and
  unobservable inputs when measuring fair value. Certain current assets and
  current liabilities are financial instruments. Management believes their
  carrying amounts are a reasonable estimate of fair value because of the short
  period of time between the origination of such instruments and their expected
  realization and, if applicable, their current interest rates are equivalent to
  interest rates currently available. The three levels of valuation hierarchy are
  defined as follows: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD  align=left >&nbsp;</TD>
    <TD  width="5%" align=left >-</TD>
    <TD width="89%" align=left>Level 1 inputs to the valuation methodology are
      quoted prices (unadjusted) for identical assets or liabilities in active
      markets. </TD>
  </TR>
  <TR vAlign=top>
    <TD  align=left ></TD>
    <TD  width="5%" align=left >-</TD>
    <TD width="89%" align=left><P align=justify>Level 2 inputs to the valuation methodology include
      quoted prices for similar assets and liabilities in active markets, and
      inputs that are observable for the assets or liability, either directly or
      indirectly, for substantially the full term of the financial instruments. </P></TD>
  </TR>
  <TR vAlign=top>
    <TD  align=left >&nbsp;</TD>
    <TD  width="5%" align=left >-</TD>
    <TD width="89%" align=left>Level 3 inputs to the valuation methodology are
      unobservable and significant to the fair value measurement. </TD>
  </TR>
</TABLE>
<P align=justify><B><I>Measured on recurring basis </I></B></P>
<P align=justify>The carrying amounts of financial assets and liabilities, such
  as cash and cash equivalents, pledged deposits, trade accounts receivable, other
  receivables, short-term bank loans, long-term bank loans, other loan-term loan,
  other long-term payable, accounts and bills payable and other payables,
  approximate their fair values because of the short maturity of these instruments
  and the rate of interest of these instruments approximate the market rate of
  interest. </P>
<P align=justify><B><I>Measured on non-recurring basis </I></B></P>
<P align=justify>In addition to assets and liabilities that are recorded at fair
  value on a recurring basis, the Company is required to record assets and
  liabilities at fair value on a non-recurring basis in certain circumstances.
  Generally, assets are recorded at fair value on a non-recurring basis as a
  result of impairment charges. For the three month ended March 31, 2012 and 2013,
  impairment changes of nil and $11.4 million, respectively, were incurred on the
  Company&#146;s long-lived assets. For the six months ended March 31, 2012 and 2013,
  impairment charges of $2.7 million and $11.4 million, respectively, were
  incurred on the Company&#146;s long-lived assets. </P>
<P align=center>F-27</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-31></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>16. Commitments and Contingencies </B></P>
<P align=justify><I>(i) Capital Commitments </I></P>
<P align=justify>As of September 30, 2012 and March 31, 2013, the Company had
  the following contracted capital commitments: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=center><I>September 30,</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD  width="1%" align=center>&nbsp;</TD>
      <TD width="12%" align=center><I>March 31,</I> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>For construction of buildings </TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;10,820,593 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%" align=left>$</TD>
      <TD bgColor=#e6efff width="12%" align=right>&nbsp;317,186 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>For purchases of equipment </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>3,630,112 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=right>2,379,826 </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD bgColor=#e6efff>&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
      <TD bgColor=#e6efff width="12%">&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
      <TD bgColor=#e6efff  width="1%">&nbsp;</TD>
      <TD bgColor=#e6efff width="12%">&nbsp;</TD>
      <TD bgColor=#e6efff  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;14,450,705 </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" width="12%"
      align=right>&nbsp;2,697,012 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify><I>(ii) Land Use Rights and Property Ownership Certificate </I></P>
<P align=justify>Pursuant to the land use rights certificate relating to the
  Company&#146;s Tianjin facility, the Tianjin government had requested that the
  Company complete the construction of the Tianjin facility before September 30,
  2008. In February 5, 2010, the Company completed one part of the industrial
  campus construction and received the property and land use right certificate,
  however, the construction in the rest of the land was still not completed. As of
  March 31, 2013, the Company was in the process of negotiating with the relevant
  government bureau for the extension of the completion date. If the Company fails
  to obtain the approval for the extension of the completion date from the
  relevant government bureau regarding the rest of the land, there is a risk that
  the land use rights certificate will become invalid. However, management
  believes that this possibility, while present, is remote. </P>
<P align=justify>Pursuant to the land use rights certificate that the Company
  obtained relating to the Research and Development Test Centre being constructed
  in Shenzhen, the Company must complete at least 25% of the construction of the
  Research and Development Test Centre by September 30, 2008. On November 11, 2008
  and May 27, 2009, the Company has signed two supplemental agreements with
  Shenzhen government to increase the dimensions of the Research and Development
  Test Centre. According to the supplemental agreements, the Company is required
  to complete the construction by May 6, 2011. According to the property ownership
  and land use rights certificate, such rights may not be pledged without the
  approval of the relevant government office. The Company is required to pledge
  its property ownership and land use rights certificate in relation to the
  Research and Development Test Centre to China Development Bank according to the
  loan agreement entered into with it. On April 7, 2010, the pledge of the land
  use rights certificate to China Development Bank was approved by the relevant
  government bureau. On April 20, 2010, the relevant land use rights certificate
  was pledged to China Development Bank. </P>
<P align=justify>On March 26, 2012, the Company purchased new insurance policy
  for its manufacturing facilities at BAK Industrial Park in Shenzhen, China.
  Under the new insurance policy entered into with Ping An Property &amp; Casualty
  Insurance Company of China, Ltd, the insured amount for our manufacturing
  facilities at BAK Industrial Park is RMB663,612,000 (approximately $106.9
  million) for the period from March 27, 2012 to July 26, 2013. </P>
<P align=justify>On July 2, 2012, upon the expiry of the existing insurance
  policy, the Company acquired a new insurance policy from Ping An Property &amp;
  Casualty Insurance Company of China, Ltd. The insured amount for Company&#146;s
  manufacturing facilities in Tianjin is RMB260,142,199 (approximately $41.9
  million) for the period from July 2, 2012 to July 2, 2013. </P>
<P align=justify>The Company is not able to insure its new Research and
  Development Test Centre to be constructed in Shenzhen, China, until it receives
  the required property ownership and land use rights certificates. Upon receipt
  of such certificates, the Company intends to procure such insurance. As
  discussed above, the Company has obtained the land use rights certificate to the
  land relating to these facilities. The application for a property ownership
  certificate is in process with respect to the Company&#146;s facilities in Shenzhen. </P>
<P align=center>F-28</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-32></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>16. Commitments and Contingencies (continued) </B></P>
<P align=justify><I>(iii) Guarantees </I></P>
<P align=justify>In order to secure the supplies of certain raw materials and
  upon the request of their existing or prospective suppliers, the Company has
  given guarantees of bank borrowings with maximum obligation period of from one
  to three years to certain parties to the maximum extent as follows: </P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=center><I>September</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="9%" align=center><I>March 31,</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="20%" align=center><I>Guarantee</I> </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=center><I>30,</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="9%" align=center>&nbsp;</TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD width="1%" align=center>&nbsp;</TD>
    <TD width="20%" align=center>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Guarantee for </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%"
      align=center><I>2012</I> </TD>
    <TD width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%"
      align=center><I>Period</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Shenzhen Tongli Hi-tech Co. Ltd. - a
      non-related party </TD>
    <TD bgColor=#e6efff width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="9%" align=right>&nbsp;2,386,369 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="9%" align=right>&nbsp;- </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="20%" align=right>4/1/2012-3/31/2013 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Tianjin Huaxiahongyuan Ltd. - a non-related party </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=right>2,386,369 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=right>2,416,393 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="20%" align=right>4/25/2012-4/25/2015 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Shenzhen Yasu Technology Co. Ltd. - a
      non-related party </TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right>9,545,476 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="9%" align=right>9,665,571 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="20%" align=right>5/25/2012-6/25/2015 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Shenzhen Langjin - a non-related party (Note5(b)) </TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=right>9,545,476 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="9%" align=right>9,665,571 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="20%" align=right>8/15/2011-8/14/2014 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left>Tianjin BAK New Energy Research Institute
      Co., Ltd.- a related party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right>11,247,753 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="9%"
    align=right>6,443,714 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="2%"
    align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="20%" align=right>7/2/2012-10/15/2013 </TD>
    <TD bgColor=#e6efff width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="9%"
      align=right>&nbsp;35,111,443 </TD>
    <TD width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="1%" align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="9%"
      align=right>&nbsp;28,191,249 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="2%"
    align=left>&nbsp;</TD>
    <TD width="1%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>On April 1, 2012, the Company entered into a guarantee contract
  to serve as the guarantor for the bank loan borrowed from Shenzhen Development
  Bank (currently known as &#147;Pingan Bank&#148;) Longhua Branch in the amount of $2.4
  million by Shenzhen Tongli Hi-Tech Co., Ltd. (&#147;Shenzhen Tongli&#148;), one of the
  Company&#146;s cases and caps suppliers, for the period from April 1, 2012 to March
  31, 2013. Under this guarantee contract, the Company shall perform all
  obligations of Shenzhen Tongli under the loan contract if Shenzhen Tongli fails
  to perform its obligations as set forth in the loan contract. The Company did not
  renew the guarantee contract after expiration on March 31, 2013. </P>
<P align=justify>On April 25, 2012, the Company entered into a guarantee
  contract to serve as the guarantor for the bank loan borrowed from China
  Minsheng Banking Corp., Ltd, in the amount of $2.4 million by Tianjin
  Huaxiahongyuan Ltd. (&#147;Tianjin Huaxiahongyuan&#148;), one of the Company&#146;s prospective
  suppliers of chemical raw materials such as lithium cobalt oxides, for the
  period from April 25, 2012 to April 25, 2015. On May 17, 2013, the Company
  executed a new guarantee contract with Bank of Dalian to replace the existing
  guarantee contract with the same terms and conditions from May 22, 2013 to May
  21, 2016. Under this guarantee contract, the Company shall perform all
  obligations of Tianjin Huaxiahongyuan under the loan contract if Tianjin
  Huaxiahongyuan fails to perform its obligations as set forth in the loan
  contract. </P>
<P align=justify>On May 25, 2012 and June 25, 2012, the Company entered into two
guarantee contracts to serve as the guarantor for the bank loan borrowed from
Bank of China Shenzhen Branch in the amount of $9.7million by Shenzhen Yasu
  Technology Co. Ltd. (&#147;Shenzhen Yasu&#148;), one of the Company&#146;s prospective
  suppliers of chemical raw materials such as lithium cobalt oxides, for the
  period from May 25, 2012 to June 24, 2015. Under these guarantee contracts, the
  Company shall perform all obligations of Shenzhen Yasu under the loan contracts
  if Shenzhen Yasu fails to perform its obligations as set forth in the loan
  contracts. </P>
<P align=justify>On August 15, 2011, the Company entered into a guarantee
  contract to serve as the guarantor for the bank loan borrowed from Agricultural
  Bank of China Shenzhen Branch in the amount of $9.7 million by Shenzhen Langjin
  Technology Development Co. Ltd. (&#147;Shenzhen Langjin&#148;), one of the Company&#146;s
  prospective suppliers of chemical raw materials such as battery separator paper,
  for the period from August 15, 2011 to August 14, 2014. Under this guarantee
  contract, the Company shall perform all obligations of Shenzhen Langjin under
  the loan contract if Shenzhen Langjin fails to perform its obligations as set
  forth in the loan contract. </P>
<P align=justify>On April 3, 2013, the Company entered into a guarantee
  agreement with Jilin Province Trust &amp; Investment Co., Ltd, under which the
  Company agrees to guarantee loans to its chemical raw material supplier, Hubei
  Yanguang Energy Technology Co. Ltd., a non-related party, to the extent of RMB
  30,000,000 (approximately US$ 4.83 million) that it owes to other parties. The
  guarantee period is from April 3, 2013 to April 2, 2014. The Company believes
  that Hubei Yanguang Energy Technology Co. Ltd owns assets including land use
  rights covering an area of approximately 1,330,000 square meters and buildings
  thereon in Hubei, the PRC, and should be financially capable to repay the above
  mentioned loans upon maturity in April 2014. </P>
<P align=justify>The Company has also guaranteed the loans of a related party
  under the common control of Mr. Xianqian Li in the amount of approximately $11.2
  milion and $6.44 million as of September 30, 2012 and March 31, 2013,
  respectively. </P>
<P align=justify>Tianjin BAK New Energy Research Institute Co., Ltd (&#147;Tianjin
  BAK&#148;) is a company under common control of Mr. Xianqian Li, the Company&#146;s CEO.
  The Company entered into various guarantee contracts to serve as the guarantor
  for the bank loans borrowed from Bank of Dailian by Tianjin BAK in the amount of
  $6.44 million as of March 31, 2013 extending to various periods up to October 15,
  2013. </P>
<P align=center>F-29</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-33></A>
<P align=justify>In China, it is a common practice among companies in the region
  where the Company is located to provide guarantees for bank debts of existing or
  prospective business partners with no consideration given. It is considered a
  &#147;favor for favor&#148; business practice and is commonly required by the lending
  banks in these cases. </P>
<P align=justify>No assets were held either as collateral or by third parties
  that, upon the occurrence of any triggering events or condition under the
  guarantees, the Company could obtain or liquidate to recover all or a portion of
  the amounts paid under the guarantees. </P>
<P align=justify>On January 5, 2013, the Company received a notice that the
  Shenzhen Langjin Technology Development Co. Ltd. had defaulted on their loan
  guaranteed by the Company and two other companies and demanded immediate payment
  of the full guaranteed amount RMB60,000,000 (US$9,665,571) from the Company and
  two other co-guarantors. As the two other co-guarantors had the ability to pay
  RMB14,000,000 (US$2,255,300) only, the Company was demanded to pay the remaining
  balance. As of March 31, 2013, the Company has paid China Agricultural Bank an
  amount of RMB46 million (US$7.4 million), and received an amount of RMB9 million
  (US$1.5 million) that it claimed back from Shenzhen Langjin. On April 28, 2013,
  the Company received a further indemnification amount of RMB19 million
  (US$3.1million) . </P>
<P align=justify>During the six months ended March 31, 2012 and 2013, the
  Company recorded a net loss arising from loan guarantees of nil and $2.8
  million, respectively. During the three months ended March 31, 2012 and 2013,
  the Company recorded a reversal of the net loss arising from loan guarantees of
  nil and $4.6 million, respectively. </P>
<P align=justify>As of March 31, 2013 and as of filing date of this form 10-Q,
  the Company has assessed the performance risk of these guarantees and the fair
  value of the obligation arising from them and considered it is immaterial to the
  condensed consolidated financial statements except for the obligations relating
  to Shenzhen Langjin. </P>
<P align=center>F-30</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-34></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>16. Commitments and Contingencies (continued) </B></P>
<P align=justify><I>(iv) Outstanding Discounted Bills and Transferred Bills </I></P>
<P align=justify>From time to time, the Company factors bills receivable to
  banks and endorses the bank acceptance bills received to its suppliers, vendors
  or other parties for settlement of its liabilities to these creditors. At the
  time of the factoring and transfer, all rights and privileges of holding the
  receivables are transferred to the banks and the creditors. The Company removes
  the assets from its books and records a corresponding expense for the amount of
  the discount. </P>
<P align=justify>The Company's outstanding discounted and transferred bills as
  of September 30, 2012 and March 31, 2013 are summarized as follows: </P>
<DIV>
  <TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="80%">
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD  width="1%" align=left>&nbsp;</TD>
      <TD width="12%" align=center><I>September 30,</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD  width="1%" align=center>&nbsp;</TD>
      <TD width="12%" align=center><I>March 31,</I> </TD>
      <TD  width="2%" align=left>&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2012</I> </TD>
      <TD  width="2%" align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%"
      align=center><I>2013</I> </TD>
      <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
      <TD  width="1%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD  width="2%">&nbsp;</TD>
    </TR>
    <TR vAlign=top>
      <TD bgColor=#e6efff align=left>Bank acceptance bills </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;21,962,849 </TD>
      <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="1%" align=left>$</TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff width="12%"
    align=right>&nbsp;41,002,935 </TD>
      <TD style="BORDER-BOTTOM: #000000 3px double" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    </TR>
  </TABLE>
</DIV>
<P align=justify><B>17. Significant Concentrations </B></P>
<P align=justify><I>(a) Customers and Credit Concentrations </I></P>
<P align=justify>During the three months ended March 31, 2012, two customers
  accounted for 12% and 9% of the Company&#146;s net revenue, respectively. During the
  three months ended March 31, 2013, two customers accounted for 10% and 8% of the
  Company&#146;s net revenue, respectively. </P>
<P align=justify>During the six months ended March 31, 2013, one customer
  accounted for 12% of the Company&#146;s net revenue. During the six months ended
  March 31, 2012, one customer accounted for 10% of the Company&#146;s net revenue. </P>
<P align=justify>During the three and six months ended March 31, 2012 and 2013,
  there were no other customers that individually comprised 10% or more of the
  Company&#146;s net revenue. </P>
<P align=justify><I>(b) Credit Risk </I></P>
<P align=justify>Financial instruments that potentially subject the Company to a
  significant concentration of credit risk consist primarily of cash and cash
  equivalents and pledged deposits. As of September 30, 2012 and March 31, 2013,
  substantially all of the Company&#146;s cash and cash equivalents and pledged
  deposits were held by major financial institutions located in the PRC, which
  management believes are of high credit quality. </P>
<P align=center>F-31</P>
<HR style="PAGE-BREAK-AFTER: always" align=center color=black SIZE=5
width="100%" noShade>
<!--$$/page=-->
<A name=page_F-35></A><BR>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 10pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=bottom>
    <TD align=center><B>China BAK Battery, Inc. and subsidiaries</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center><B>Notes to the condensed consolidated financial
      statements</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><B>For the three and six months ended March 31, 2012 and
      2013 (continued)</B> </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(In US$ except for number of shares) </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center>(Unaudited) </TD>
  </TR>
</TABLE>
<P align=justify><B>18. Segment Information </B></P>
<P align=justify>The Company currently engages in one business segment, the
  manufacture, commercialization and distribution of a wide variety of standard
  and customized lithium ion rechargeable batteries for use in a wide array of
  applications. During the three and six months ended March 31, 2013, the Company
  manufactured five types of Li-ion rechargeable batteries: aluminum-case cell,
  battery pack, cylindrical cell, lithium polymer cell and high-power lithium
  battery cell. The Company's products are sold to packing plants operated by
  third parties primarily for use in mobile phones and other electronic devices.
  Net revenues for the six and three months ended March 31, 2012 and 2013 were as
  follows: </P>
<P align=justify><I>Net revenues by product: </I></P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 8pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="33%" colSpan=10
    align=center><I>Three months ended March 31,</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="33%" colSpan=10
    align=center><I>Six months ended March 31,</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2012</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2012</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left >Aluminum-case cell </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;11,689,808 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>35.6 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;8,986,832 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>20.4 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;45,940,596 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>44.0 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;18,303,369 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>17.0 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >Battery pack </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>8,787,317 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>26.8 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>17,384,183 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>39.5 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>29,626,238 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>28.3 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>39,820,973 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>36.9 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left >Cylindrical cells </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>7,621,166 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>23.2 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>10,692,127 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>24.2 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>20,594,056 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>19.7 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>30,291,672 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>28.1 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >Lithium polymer cells </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>2,343,344 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>7.2 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>2,916,123 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>6.6 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>4,977,013 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>4.8 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>9,851,606 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>9.1 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left >High-power lithium battery
      cells </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>2,339,298 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>7.2 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>4,087,226 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>9.3 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>3,397,987 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>3.2 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>9,531,232 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>8.9 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>&nbsp;32,780,933 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>100 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>&nbsp;44,066,491 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>100 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>104,535,890 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>100 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>&nbsp;107,798,852 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>100 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify><I>Net revenues by geographic area: </I></P>
<TABLE
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse; FONT-SIZE: 8pt; "
border=0 cellSpacing=0 cellPadding=0 width="100%">
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="33%" colSpan=10
    align=center><I>Three months ended March 31,</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="33%" colSpan=10
    align=center><I>Six months ended March 31,</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2012</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2012</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center><I>2013</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%"
      align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=center>&nbsp;</TD>
    <TD  width="1%" align=center>&nbsp;</TD>
    <TD width="6%" align=center>&nbsp;</TD>
    <TD  width="2%" align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="1%"
    align=center>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center>% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
    <TD  width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD  width="2%">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left >PRC Mainland </TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;18,935,222 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>57.8 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;35,508,879 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>80.5 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;77,708,989 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>74.3 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>$</TD>
    <TD bgColor=#e6efff width="6%" align=right>&nbsp;84,503,460 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>78.4 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >PRC Taiwan </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>5,664,793 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>17.2 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>1,384,986 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>3.2 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>12,186,467 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>11.7 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>7,193,954 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>6.6 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left >India </TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>2,249,325 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>6.9 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>2,010,943 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>4.6 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>4,783,960 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>4.6 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>5,066,831 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff  width="1%" align=left>&nbsp;</TD>
    <TD bgColor=#e6efff width="6%" align=right>4.7 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >Hong Kong, China </TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>3,072,734 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>9.4 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>2,333,305 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>5.3 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>5,483,517 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>5.2 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>6,330,677 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD  width="1%" align=left>&nbsp;</TD>
    <TD width="6%" align=right>5.9 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD bgColor=#e6efff align=left >Others </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>2,858,859 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>8.7 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>2,828,378 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>6.4 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>4,372,957 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>4.2 </TD>
    <TD bgColor=#e6efff  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>4,703,930 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="1%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff width="6%"
    align=right>4.4 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#e6efff
    width="2%" align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>&nbsp;32,780,933 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%" align=right>100 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>&nbsp;44,066,491 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%" align=right>100 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>104,535,890 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%" align=right>100 </TD>
    <TD  width="2%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%"
      align=right>&nbsp;107,798,852 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="1%"
    align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" width="6%" align=right>100 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double"  width="2%"
    align=left>&nbsp;</TD>
  </TR>
</TABLE>
<P align=justify>Substantially all of the Company&#146;s long-lived assets are
  located in the PRC. </P>
<P align=justify><B>19. Subsequent Events </B></P>
<P align=justify>Pursuant to board resolution on April 2, 2013, the Company
  determined to close BAK Canada. On April 2, 2013, the Company appointed an
  official receiver for the related bankruptcy process. </P>
<P align=justify>On April 3, 2013, the Company entered into a guarantee
  agreement to provide a guarantee to Hubei Yanguang Energy Technology Co. Ltd, an
  unrelated third party to the extent of RMB30,000,000 (approximately $4.83
  million). </P>
<P align=justify>On April 13, 2013, the Company terminated the employment
  agreement with the Company's Chief Financial Officer, Danny Pan, effective
  immediately. While the Company is seeking a new Chief Financial Officer, the
  Board of Directors of the Company has appointed Mr. Xiangqian Li, the Company's
  Chief Executive Officer, to serve as the Company's Interim Chief Financial
  Officer, Treasurer and Secretary. </P>
<P align=center>F-32</P>
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<P align=justify><B>ITEM 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MANAGEMENT&#146;S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.
</B></P>
<P align=justify><I>The following management&#146;s discussion and analysis should be
read in conjunction with our financial statements and the notes thereto and the
other financial information appearing elsewhere in this report. Our financial
statements are prepared in U.S. dollars and in accordance with United States
generally accepted accounting principles, or U.S. GAAP.</I> </P>
<P align=justify><B>Special Note Regarding Forward Looking Statements</B> </P>
<P align=justify>In addition to historical information, this report contains
forward-looking statements within the meaning of Section 27A of the Securities
Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934,
as amended. We use words such as &#147;believe,&#148; &#147;expect,&#148; &#147;anticipate,&#148; &#147;project,&#148;
&#147;target,&#148; &#147;plan,&#148; &#147;optimistic,&#148; &#147;intend,&#148; &#147;aim,&#148; &#147;will&#148; or similar expressions
which are intended to identify forward-looking statements. Such statements
include, among others, those concerning market and industry segment growth and
demand and acceptance of new and existing products; any projections of sales,
earnings, revenue, margins or other financial items; any statements of the
plans, strategies and objectives of management for future operations; any
statements regarding future economic conditions or performance; as well as all
assumptions, expectations, predictions, intentions or beliefs about future
events. You are cautioned that any such forward-looking statements are not
guarantees of future performance and involve risks and uncertainties, including
those identified in Item 1A &#147;Risk Factors&#148; in our Annual Report on Form 10-K for
the fiscal year ended September 30, 2012, as well as assumptions, which, if they
were to ever materialize or prove incorrect, could cause the results of the
Company to differ materially from those expressed or implied by such
forward-looking statements.</P>
<P align=justify>Readers are urged to carefully review and consider the various
disclosures made by us in this report and our other filings with the SEC. These
reports attempt to advise interested parties of the risks and factors that may
affect our business, financial condition and results of operations and
prospects. The forward-looking statements made in this report speak only as of
the date hereof and we disclaim any obligation, except as required by law, to
provide updates, revisions or amendments to any forward-looking statements to
reflect changes in our expectations or future events. </P>
<P align=justify><B>Use of Terms</B> </P>
<P align=justify>Except as otherwise indicated by the context and for the
purposes of this report only, references in this report to:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>&#147;Company,&#148; &#147;we,&#148; &#147;us&#148; and &#147;our&#148; are to the combined business of China BAK
  Battery, Inc., a Nevada corporation, and its consolidated subsidiaries;
  <LI>&#147;BAK International&#148; are to our Hong Kong subsidiary, BAK International
  Limited;
  <LI>&#147;BAK Europe&#148; are to our German subsidiary, BAK Europe GmbH;
  <LI>&#147;BAK Canada&#148; are to our Canadian subsidiary, BAK Battery Canada Ltd.;
  <LI>&#147;BAK India&#148; are to our Indian subsidiary, BAK Telecom India Private
  Limited;
  <LI>&#147;Shenzhen BAK&#148; are to our PRC subsidiary, Shenzhen BAK Battery Co., Ltd.;
  <LI>&#147;BAK Tianjin&#148; are to our PRC subsidiary, BAK International (Tianjin) Ltd.;

  <LI>&#147;BAK Electronics&#148; are to our PRC subsidiary, BAK Electronics (Shenzhen)
  Co., Ltd.;
  <LI>&#147;Tianjin Meicai&#148; are to our PRC subsidiary, Tianjin Meicai New Material
  Technology Co., Ltd.;
  <LI>&#147;China&#148; and &#147;PRC&#148; are to People&#146;s Republic of China;
  <LI>&#147;RMB&#148; are to Renminbi, the legal currency of China;
  <LI>&#147;U.S. dollar,&#148; &#147;$&#148; and &#147;US$&#148; are to the legal currency of the United
  States;
  <LI>&#147;SEC&#148; are to the United States Securities and Exchange Commission;
  <LI>&#147;Securities Act&#148; are to the Securities Act of 1933, as amended; and
  <LI>&#147;Exchange Act&#148; are to the Securities Exchange Act of 1934, as amended.
  </LI></UL>
<P align=justify>We completed a reverse stock split on October 26, 2012,
pursuant to which every five shares of our common stock were combined into one
share of common stock. All references in this report to share and per share data
have been adjusted, including historical data which have been retroactively
adjusted, to give effect to the reverse stock split unless specified otherwise.
</P>
<P align=center>3 </P>
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<P align=justify><B>Overview of Our Business </B></P>
<P align=justify>We are a leading global manufacturer of lithium-based battery
cells. We produce battery cells for original equipment manufacturer, or OEM,
customers and replacement battery manufacturers that are the principal component
of rechargeable batteries commonly used to power the following applications:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P>cellular phones and smartphones; </P>
  <LI>
  <P>notebook computers, tablet computers and e-book readers; </P>
  <LI>
  <P>portable consumer electronics, such as digital cameras, portable media
  players, portable gaming devices, personal digital assistants, or PDAs,
  camcorders, digital cameras and Bluetooth headsets; and </P>
  <LI>
  <P>electric bicycles and other light electric vehicles, hybrid electric
  vehicles and other electric vehicles; cordless power tools; and
  uninterruptible power supplies, or UPS. </P></LI></UL>
<P align=justify>We conduct all of our manufacturing operations in China, in
close proximity to China&#146;s electronics manufacturing base and its rapidly
growing market. Historically, we have primarily manufactured prismatic
lithium-ion cells for the cellular phone replacement battery market and the OEM
market. Our products are packed into batteries by third-party battery pack
manufacturers in accordance with the specifications of manufacturers of portable
electronic applications. At the request of our customers that order prismatic
battery packs, we assemble our prismatic cells into battery packs at our
Shenzhen facility or engage battery pack manufacturers to assemble our cells
into batteries for a fee, and then sell battery packs to these customers both
for the replacement and OEM markets.</P>
<P align=justify>During the second quarter of fiscal 2013, we continued the
implementation of our business plan to expand our lithium-ion polymer and
high-power lithium battery production capacity in response to evolving market
demands. In particular, we developed and supplied cylindrical cell packs for use
in high-capacity public-use electric vehicles as part of a strategic cooperation
program for electric vehicle development with a major Taiwan-based automobile
manufacturer. We are also expanding our prismatic cell production capacity
through improving automatic production line for the smartphone market. During
the transition period, we gradually reduced our supply to the replacement
market. As a result, we have derived and expect to continue to derive an
increasing portion of our revenues from other products. </P>
<P align=justify>We have experienced net losses during the past two fiscal years
and for the current quarter ended March 31, 2013. We generated revenues of $44.1
million and $32.8 million for the three months ended March 31, 2013 and 2012,
respectively, and net losses of $19.7 million and $15.6 million during the same
periods, respectively. However, we believe that our accomplishments to date, as
well as our business plan, will yield long-term growth of revenues and positive
net income.</P>
<P align=justify>To help us finance and expand our operations, we had access to $217.2 million in short-term credit facilities, $24.1 million in long-term credit facilities and $38 million in other line of credit as of March 31, 2013. As of March 31, 2013, the principal outstanding amounts included short-term bank loans and current maturities of long-term bank loans of $162.8 million under credit facilities and long-term bank loans of $15.9 million maturing in over one year, and bills payable of $68.8 million under credit facilities, leaving $31.9 million funds available under our credit facilities for additional cash needs.</P>
<P align=justify>We had a working capital deficiency, accumulated deficit from
recurring net losses incurred for the current and prior periods as of March 31,
2013 and significant short-term debt obligations maturing in less than one year.
These factors raise substantial doubts about our ability to continue as a going
concern. Accordingly, we have continued to develop a strategic plan. Under this
plan, we will continue to increase our presence in the OEM market both
domestically and internationally with more aggressive marketing strategies to
expand and secure our market base. We will also continue to implement measures
to reduce both manufacturing costs and operating expenses, improve profit
margins as well as reduce receivable turnover days through stronger credit
controls. </P>
<P align=justify><B>Second Quarter Financial Performance Highlights</B></P>
<P align=justify>The following are some financial highlights for the second
quarter of our fiscal year ended March 31, 2013: </P>
<UL style="TEXT-ALIGN: justify">
  <LI><B><I>Net revenues</I></B>: Net revenues increased by $11.3 million, or
  34.4%, to $44.1 million for the three months ended March 31, 2013, from $32.8
  million for the same period in 2012. </LI></UL>
<P align=center>4 </P>
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<UL style="TEXT-ALIGN: justify">
  <LI>
  <P><B><I>Gross loss</I></B>: Gross loss was $3.6 million for the three months
  ended March 31, 2013, a decrease of $0.3 million from $3.9 million for the
  same period in 2012. </P>
  <LI>
  <P><B><I>Operating loss</I></B>: Operating loss was $16.6 million for the
  three months ended March 31, 2013, an increase of $3.1 million from of $13.4
  million for the same period in 2012. </P>
  <LI>
  <P><B><I>Net loss</I></B>: Net loss was $19.7 million for the three months
  ended March 31, 2013, an increase of $4.1 million, or 20.8%, from $15.6
  million for the same period in 2012. </P>
  <LI>
  <P><B><I>Fully diluted net loss per share</I></B>: Fully diluted net loss per
  share was $1.56 for the three months ended March 31, 2013, as compared to
  $1.24 for the same period in 2012. </P>
  </LI></UL>
<P align=justify><B>Financial Statement Presentation </B></P>
<P align=justify><B><I>Net revenues</I></B>. Our net revenues represent the
invoiced value of our products sold, net of value added taxes, or VAT, sales
returns, trade discounts and allowances. We are subject to VAT, which is levied
on most of our products at the rate of 17% on the invoiced value of our
products. Provision for sales returns are recorded as a reduction of revenue in
the same period that revenue is recognized. The provision for sales returns
represents our best estimate of the amount of goods that will be returned from
our customers based on historical sales return data. </P>
<P align=justify><B><I>Cost of revenues</I></B>. Cost of revenues consists
primarily of material costs, employee remuneration for staff engaged in
production activity, share-based compensation, depreciation and related expenses
that are directly attributable to the production of products. Cost of revenues
also includes write-downs of inventory to lower of cost or market. Cost of
revenues from the sales of battery packs includes the fees we pay to pack
manufacturers for assembling our prismatic cells into battery packs.</P>
<P align=justify><B><I>Research and development expenses</I></B>. Research and
development expenses primarily consist of remuneration for R&amp;D staff,
share-based compensation, depreciation and maintenance expenses relating to
R&amp;D equipment, and R&amp;D material costs.</P>
<P align=justify><B><I>Sales and marketing expenses</I></B>. Sales and marketing
expenses consist primarily of remuneration for staff involved in selling and
marketing efforts, including staff engaged in the packaging of goods for
shipment, advertising cost, depreciation, share-based compensation and travel
and entertainment expenses. We do not pay slotting fees to retail companies for
displaying our products, engaging in cooperative advertising programs,
participating in buy-down programs or similar arrangements. No material
estimates are required by management to determine our actual marketing or
advertising costs for any period. </P>
<P align=justify><B><I>General and administrative expenses</I></B>. General and
administrative expenses consist primarily of employee remuneration, share-based
compensation, professional fees, insurance, benefits, general office expenses,
depreciation, liquidated damage charge and bad debt expenses. </P>
<P align=justify><B><I>Property, plant and equipment impairment charges</I></B>.
Impairment charges consist primarily of impairment losses for long-lived assets.
These losses reflect the amounts by which the carrying values of these assets
exceed their estimated fair value as determined by their estimated future
discounted cash flows.</P>
<P align=justify><B><I>Government grant income</I></B>. Government grant income mainly consisted of government subsidies received by us with non-operating nature and with no further conditions to be met. The amounts are recorded as a non-operating income when received.</P>
<P align=justify><B><I>Finance costs, net</I></B>. Finance costs consist
primarily of interest income, interest on bank loans, net of capitalized
interest, and bank charges.</P>
<P align=justify><B><I>Income taxes</I></B>. Since Shenzhen BAK was acknowledged
as a &#147;New and High technology enterprise,&#148; it is entitled to a preferential tax
rate of 15% for each of the calendar years 2011, 2012 and 2013. BAK Electronics&#146;
income tax rates were 11% and 24% for calendar years 2010 and 2011,
respectively, and starting in calendar year 2012, it was subject to an income
tax rate of 25%. BAK Electronics did not incur any enterprise income tax for the
calendar year 2013 due to the current tax losses carried forward from calendar
years 2011 and 2012. BAK Tianjin is currently paying no enterprise income tax
due to cumulative tax losses. Our Canadian, German, Indian, and Hong Kong
subsidiaries&#151;BAK Canada, BAK Europe, BAK India and BAK International&#151;are subject
to profits tax in their respective countries at rates of 38%, 25%, 30%, and 16.5%, respectively. However, because they do not have
any assessable income derived from or arising in those countries, they have not
paid any such tax.</P>
<P align=center>5 </P>
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<P align=justify>Pursuant to the Provisional Regulation of China on Value Added
Tax and its implementing rules, all entities and individuals that are engaged in
the sale of goods, the provision of repairs and replacement services and the
importation of goods in China are generally required to pay VAT at a rate of 17%
of the gross sales proceeds received, less any deductible VAT already paid or
borne by the taxpayer. Further, when exporting goods, the exporter is entitled
to some or all of the refund of VAT that it has already paid or borne. Our
imported raw materials that are used for manufacturing exported products and are
deposited in bonded warehouses are exempt from import VAT.</P>
<P align=justify><B>Results of Operations </B></P>
<P align=justify><U>Comparison of Three Months Ended March 31, 2013 and 2012</U>
</P>
<P align=justify>The following table sets forth key components of our results of
operations for the periods indicated.</P>
<P align=center>(All amounts, other than percentages, in thousands of U.S.
dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="middle"><B>Three Months Ended</B> </TD>
    <TD width="2%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="1%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="12%" align=center nowrap valign="middle">&nbsp; </TD>
    <TD width="2%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="1%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="12%" align=center nowrap valign="middle">&nbsp; </TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"><B>March 31,</B> </TD>
    <TD width="2%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"
    >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"><B>Change</B>  </TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"><B>2013</B> </TD>
    <TD width="2%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"><B>2012</B> </TD>
    <TD width="2%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle">&nbsp; </TD>
    <TD width="2%" align=center nowrap valign="middle" >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid" valign="middle"><B>%</B> </TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Net revenues </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">&nbsp;44,066 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">&nbsp;32,781 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">&nbsp;11,285 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">34.4 </TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Cost of revenues </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="middle">47,619 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="middle">36,651 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="middle">10,968 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="middle">29.9    </TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Gross loss </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">(3,553</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">(3,870</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">317 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">(8.2</TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Operating expenses: </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=left width="12%" valign="middle">&nbsp; </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=left width="12%" valign="middle">&nbsp; </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=left width="12%" valign="middle">&nbsp; </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=left width="12%" valign="middle">&nbsp; </TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >&nbsp; &nbsp;Research and
      development expenses </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">1,315</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">710</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">605</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(85.2</TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; &nbsp;Sales and marketing expenses </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">1,915 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">1,753 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">162 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">9.2 </TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >&nbsp; &nbsp;General and
      administrative expenses </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">6,750 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">6,672 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(98</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(1.5</TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; &nbsp;Provision for / (recovery) of
      bad debt </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(8,342</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">421 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(8,763</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(2,081.5</TD>
  <TD align=left width="2%" valign="middle" >) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >&nbsp;&nbsp;&nbsp; Impairment
      charge on property, plant and equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">11,396 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">- </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">11,396</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="middle">100.0 </TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; &nbsp;Total operating expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="middle">13,034</TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="middle">9,556</TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="middle">
    3,478</TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="middle">36.4</TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Operating loss </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(16,587</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(13,426</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(3,161</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">235</TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Finance costs, net </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(1,705</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(2,634</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">929 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(35.3</TD>
  <TD align=left width="2%" valign="middle" >) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Recovery of loss from loan
      guarantees </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">4,550</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">- </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">4,550 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">- </TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Government grant income </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">- </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">29 </TD>
    <TD align=left width="2%" valign="middle" >&nbsp;</TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(29</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD align=left width="1%" valign="middle" >&nbsp;</TD>
    <TD align=right width="12%" valign="middle">(100</TD>
  <TD align=left width="2%" valign="middle" >) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Other income </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">48</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">412 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(364</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="middle">(88.3</TD>
  <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Income tax expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%" valign="middle">(5,994</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="middle">(8</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%" valign="middle">(5,986</TD>
    <TD align=left width="2%" valign="middle" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="middle"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="middle">748.3 </TD>
  <TD align=left width="2%" valign="middle" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Net loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="middle">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="middle">&nbsp;(19,688</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="middle">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="middle">&nbsp;(15,627</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="middle">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="middle">&nbsp;(4,061</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="middle">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="middle">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="middle">26.0</TD>
  <TD align=left width="2%"
  bgColor=#e6efff valign="middle">&nbsp;</TD>
  </TR></TABLE>
<P align=justify><B><I>Net revenues</I></B>. Net revenues were $44.1 million for
the three months ended March 31, 2013, as compared to $32.8 million for the same
period in 2012, an increase of $11.3 million, or 34.4% .</P>
<P align=justify>The following table sets forth the breakdown of our net
revenues by battery cell type. </P>
<P align=justify>(All amounts in thousands of U.S. dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Three Months Ended March 31,</B> </TD>
  <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>2013</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>2012</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Prismatic cells </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Aluminum-case cells </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;8,987 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;11,690 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Battery packs </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>17,384 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>8,787 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Cylindrical cells </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">10,692 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">7,621 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Lithium polymer cells </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>2,916 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>2,343 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>High-power lithium battery cells </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">4,087    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">2,340    </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><B>Total</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;44,066 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;32,781 </TD>
<TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify>The following table sets forth the breakdown of our net revenues
from reconditioned and normal products. </P>
<P align=center>(All amounts in thousands of U.S. dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><FONT color=#000000>&nbsp; </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="36%"
    colSpan=7><FONT color=#000000><B>Three Months Ended March 31, 2013</B>
      </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>&nbsp; </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>Reconditioned </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>Normal </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>Total revenue </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD><FONT color=#000000>&nbsp; </FONT></TD>
    <TD width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>&nbsp; </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>&nbsp; </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>&nbsp; </FONT></TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000>Prismatic cells
    </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="10%" bgColor=#e6efff><FONT color=#000000>&nbsp;
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="10%" bgColor=#e6efff><FONT color=#000000>&nbsp;
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="10%" bgColor=#e6efff><FONT color=#000000>&nbsp;
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>&nbsp; &nbsp;Aluminum-case cells
    </FONT></TD>
    <TD align=left width="1%" ><FONT color=#000000>$</FONT></TD>
    <TD align=right width="10%"><FONT color=#000000>&nbsp;7,270 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="10%"><FONT color=#000000>1,717 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="10%"><FONT color=#000000>8,987 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000>&nbsp; &nbsp;Battery
      packs </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>7,287
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>10,097
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>17,384
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>Cylindrical cells </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>- </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>10,692 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>10,692 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000>Lithium polymer cells
      </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>316
    </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>2,600
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>2,916
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>High-power lithium battery cells
    </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="10%"><FONT
      color=#000000>- </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="10%"><FONT
      color=#000000>4,087 </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="10%"><FONT
      color=#000000>4,087 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000><B>Total</B> </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff><FONT
      color=#000000>$</FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff><FONT color=#000000>&nbsp;14,873 </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff><FONT color=#000000>29,193 </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff><FONT color=#000000>44,066 </FONT></TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=center>6 </P>
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<P align=justify>Net revenues from sales of aluminum-case cells decreased to $9.0 million in the three months ended March 31, 2013, from $11.7 million in the same period in 2012, a decrease of $2.7 million, or 23.1%, resulting from a decrease in sales volume of 4% accompanied by a decrease in our average selling price of 20%. This was mainly due to the adjustments in our marketing strategy to focus on high end markets and high-value customers thereby increasing sales of prismatic smartphone batteries and lithium-ion polymer smartphone batteries instead of the prismatic cells sold to the replacement market. The polymer batteries have a higher capacity and are safer than prismatic batteries and therefore more suitable for use in smartphones. This also led to a sharp drop in the price of prismatic cells. Thus, we gradually stopped producing
prismatic cells for the replacement market and we are in a transition period to
develop the high-end products and, during this transition period, we were disposing of
reconditioned prismatic cells at a very low price. These cells were primarily
prior returns from customers and we reconditioned them for sale to other customers, generally at a low price. During the three
months ended March 31, 2013, sales of $14.6 million were generated from these
reconditioned prismatic cells.</P>
<P align=justify>Net revenues from sales of battery packs increased to $17.4
million in the three months ended March 31, 2013, from $8.8 million in the same
period in 2012, an increase of $8.6 million, or 97.8%. This resulted from an
increase in sales volume of 58% as well as an increase in the average price of
25.2%. There was a strong market demand for our battery packs derived from the
increased market demand for smartphones.</P>
<P align=justify>Net revenues from sales of cylindrical cells increased to $10.7
million in the three months ended March 31, 2013, from $7.6 million in the same
period in 2012, an increase of $3.1 million, or 40.3% . This resulted from an
increase in sales volume of 37% as well as an increase in our average selling
price of 2%. The increase in sales volume was mainly attributable to the strong
market demand and our effort to expand our market share.</P>
<P align=justify>We sold $2.9 million in lithium polymer cells for the three months ended March 31, 2013, compared to $2.3 million in lithium polymer cells in the same period in 2012, an increase of $0.6 million, or 24.5%, resulting from an increase in sales volume of 50.5%, offset by a decrease in the average selling price of 16.94%. The increase in sales volume
was mainly due to the increased demand for our lithium polymer cells from the
booming smartphone market. The selling price decreased this year due to clearance
of reconditioned products during this period. During the three months ended March
31, 2013, sales of $0.3 million were generated from these reconditioned lithium
polymer cells.</P>
<P align=justify>We also sold approximately $4.1 million in high-power lithium
battery cells for the three months ended March 31, 2013, as compared to $2.3
million in high-power lithium battery cells in the same period in 2012,
resulting from an increase in sales volume of 74.7%, offset by a decrease in the
average selling price of 2.4%. The increase in sales was mainly due to the
increased demand from the electric vehicle market, especially electric bicycles
and electric car manufacturers. We reduced the selling price to attract new
customers.</P>
<P align=justify><b><i>Cost of revenues.</i></b> Cost of revenues increased to
$47.6 million for the three months ended March 31, 2013, as compared to $36.7
million for the same period in 2012, an increase of $11.0 million, or 29.9%. The
increase in cost of revenues was due to the increase in total sales volume,
which increased by 28.8% to $41.6 million for the three month ended March
31, 2013 from $32.3 million in the same period in 2012. Included
in cost of revenues was impairment of reconditioned inventories of $0.5 million
for the three months ended March 31, 2013 and $5.8 million in the six months
ended March 31, 2013. The Company had previously written down these products in
prior periods whenever there was an indication and expectation that they were impaired. However,
as the market conditions continued to deteriorate, further write downs were
necessary.</P>
<P align=justify><B><I>Gross loss. </I></B>Gross loss for the three months ended
March 31, 2013 was $3.6 million, or 8.1% of net revenues, as compared to $3.9
million, or 11.8% of net revenues, for the same period in 2012. Such decrease
was mainly due to the fact that we implemented a strategic plan to reduce our
supply of low or negative gross margin products including the prismatic cells to
the replacement market and instead focusing on high-end products. In addition,
we are expanding sales of our lithium-ion polymer and high-power lithium
batteries production which generate higher gross profit. However, we are still
selling a significant amount of low priced and reconditioned products with low
or even negative gross margin as a result of the impairment of inventory due to the
severe market competition.</P>
<P align=justify><B><I>Research and development expenses</I></B>. Research and development expenses increased to $1.3 million for the three months ended March 31, 2013, as compared to $0.7 million for the same period in 2012, representing an increase of $0.6 million, or 85.2%. We continued our cost reduction policy included in our turnaround plan, but since we received lesser amount of R&amp;D government subsidies this year, which were accounted for as credit against our expenses, conversely a higher net research and development expenses were recorded in the three months ended March 31, 2013 as compared to the same period last year.</P>
<P align=justify><B><I>Sales and marketing expenses</I></B>. Sales and marketing
expenses increased to $1.9 million for the three months ended March 31, 2013, as
compared to $1.8 million for the same period in 2012, representing an increase
of $0.1 million, or 9.2%, primarily due to the increase in transportation and
packing expenses of $0.4 million. As a percentage of revenues, sales and
marketing expenses decreased to 4.4% for the three months ended March 31, 2013,
from 5.4% for the same period in 2012, primarily due to the increase in net
revenues.</P>
<P align=center>7 </P>
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<P align=justify><B><I>General and administrative expenses</I></B>. General and administrative expenses increased to $6.8 million, or 15.3% of revenues, for the three months ended March 31, 2013, as compared to $6.7 million, or 20.3% of revenues, for the same period in 2012, representing an increase of $0.1 million, or 1.2% . </P>
<P align=justify><i><b>Provision for (reversal of)  bad debt</b></i>. We recorded
a reversal of bad debt of $8.3 million for the three months ended March 31, 2013
owing to our efforts to collect long outstanding receivables. We recorded a
provision for bad debt of $0.4 million in the three months ended March 31, 2012.</P>
<P align=justify><B><I>Impairment charge</I></B>. We recognized a property,
plant and equipment impairment charge totaling $11.4 million for the three
months ended March 31, 2013, as compared to no such impairment charge for the
same period in 2012. During the course of our strategic review of our operations
for the three months ended March 31, 2013, we assessed the recoverability of the
carrying value of certain property, plant and equipment which resulted in
impairment losses of $11.4 million, from an assessment that the total net book
value of property, plant and equipment was lower than their  discounted cash
flows expected to be generated from our production facilities in Shenzhen
primarily for the production of aluminum-case cells.</P>
<P align=justify><B><I>Operating loss</I></B>. As a result of the above, our
operating loss totaled $16.6 million for the three months ended March 31, 2013,
as compared to $13.4 million for the same period in 2012. As a percentage of net
revenues, our operating loss was 37.7% of revenues for the three months ended March 31,
2013, as compared to 41.0% for the same period in 2012. </P>
<P align=justify><B><I>Finance costs, net</I></B>. Finance costs, net, decreased
to $1.7 million for the three months ended March 31, 2013, as compared to $2.6
million for the same period in 2012, a decrease of $0.9 million, or 35.3% . The
decrease in net finance costs is mainly attributable to the decrease in interest
rates and a higher proportion of capitalized interest on the higher level of
construction in progress in the quarter ended March 31, 2013 as compared to the
same period last year. </P>
<P align=justify><i><b>Reversal of loss arising from loan guarantees. </b></i>Shenzhen Langjin
Technology Development Co. Ltd., or Shenzhen Langjin, has defaulted on bank loans guaranteed by us and we paid an aggregate amount of $7.4 million to the bank. As of March 31, 2013, we expected to recover at least $4.6 million from Shenzhen Langjin. A reversal of loss arising from loan guarantees of $4.6 million was recognized in three months ended March 31, 2013. </P>
<P align=justify><B><I>Government grant income / Other
  (expenses)/income</I></B>. Government grant income was approximately $35 and other income was approximately $47,000 for the three months ended March 31, 2013, as compared to government grant income of $29,000 and other income of $0.4 million for the same period in 2012.</P>
<P align=justify><B><I>Income tax expense</I></B>. Income tax expense was
approximately $6.0 million for the three months ended March 31, 2013, as
compared to  approximately $8,000 for the same period in 2012. This was mainly due to the
valuation allowance of approximately $5.8 million on deferred income tax assets arisng on tax losses primarily before the fiscal year 2012. Since we continued
to experience significant losses for the current quarter ended March 31, 2013,
we are uncertain that we can generate sufficient profit to claim these deferred
income tax benefit in the future. </P>
<P align=justify><B><I>Net loss</I></B>. As a cumulative result of the
foregoing, we had a net loss of $19.7 million for the three months ended March
31, 2013, compared to $15.6 million for the three months ended March 31,
2012.</P>
<p align=center>8 </p>
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<a name=page_11></a>
<P align=justify><U>Comparison of Six Months Ended March 31, 2013 and 2012</U></P>
<P align=justify>The following table sets forth key components of our results of
operations for the periods indicated.</P>
<P align=center>(All amounts, other than percentages, in thousands of U.S.
dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B>Six Months Ended</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="12%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="12%" align=center nowrap>&nbsp; </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left
    width="1%">&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>March 31,</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD
    width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid">&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>Change</B>  </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left
    width="1%">&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2013</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD
    width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid">&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2012</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD
    width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid">&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid">&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD
    width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid">&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>%</B> </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net revenues </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;107,799 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;104,536 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;3,263 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>3.1 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Cost of revenues </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">115,590 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">94,375 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">21,215 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">22.5    </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Gross (loss) / profit </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(7,791</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>10,161 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(17,952</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(176.7</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Operating expenses: </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;Research and
      development expenses </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>2,860</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>1,196 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>1,664</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>139.1</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp;Sales and marketing expenses </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">4,103 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">3,710 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">393 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">10.6 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;General and
      administrative expenses </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>10,532 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>9,184</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>1,348 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(14.7</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp;&nbsp; (Reversal of) provision for bad
      debt </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(2,142</TD>
    <TD align=left width="2%">) </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">3,681 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">5,823</TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(158.2</TD>
    <TD align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      &nbsp;Impairment charge on property, plant and equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>11,396 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>2,708 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>8,688 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>320.8 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp;Total operating expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">26,749 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">20,479 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">6,269</TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">30.6    </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Operating loss </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(34,540</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(10,318</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(24,221</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>234.7</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Finance costs, net </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(4,439</TD>
    <TD align=left width="2%">) </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(5,517</TD>
    <TD align=left width="2%">) </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">1,078 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(19.5</TD>
    <TD align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Loss arising from loan guarantees </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(2,811</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>- </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(2,811</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>- </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Government grant income </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">18</TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">77</TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(59</TD>
    <TD align=left width="2%">) </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(76.6</TD>
    <TD align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Other (expense)/income </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(56</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>432 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(488</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(113.0</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Income tax expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%">(6,026</TD>
    <TD align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%">(2,122</TD>
    <TD align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%">(3,904</TD>
    <TD align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">184.0    </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;(47,854</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;(17,448</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;(30,406</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>174.3 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify><B><I>Net revenues</I></B>. Net revenues were $107.8 million
for the six months ended March 31, 2013, as compared to $104.5 million for the
same period in 2012, an increase of $3.3 million, or 3.1% .</P>
<P align=justify>The following table sets forth the breakdown of our net
revenues by battery cell type. </P>
<P align=justify>(All amounts in thousands of U.S. dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Six Months Ended March 31,</B> </TD>
  <TD align=right width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>2013</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD
    width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>2012</B> </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Prismatic cells </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Aluminum-case cells </TD>
    <TD align=left width="1%">$</TD>
    <TD align=right width="12%">&nbsp;18,303 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">$</TD>
    <TD align=right width="12%">&nbsp;45,941 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Battery packs </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>39,821 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>29,626 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Cylindrical cells </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">30,292 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">20,594 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Lithium polymer cells </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>9,852 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>4,977 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>High-power lithium battery cells </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">9,531    </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">3,398    </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><B>Total</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;107,799 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;104,536 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<p align="justify">The following table sets forth the breakdown of our net revenues
from reconditioned and normal products. </p>
<P align=center>(All amounts in thousands of U.S. dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><FONT color=#000000>&nbsp; </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="36%"
    colSpan=7><FONT color=#000000><B>Six Months Ended March 31, 2013</B>
      </FONT><FONT size=+0></FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>&nbsp; </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>Reconditioned </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>Normal </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>Total </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>&nbsp; </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>sales </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>sales </FONT></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="10%"><FONT color=#000000>&nbsp; sales </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD><FONT color=#000000>&nbsp; </FONT></TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="10%"><FONT color=#000000>&nbsp; </FONT></TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="10%"><FONT color=#000000>&nbsp; </FONT></TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="10%"><FONT color=#000000>&nbsp; </FONT></TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000>Prismatic cells
    </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="10%" bgColor=#e6efff><FONT color=#000000>&nbsp;
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="10%" bgColor=#e6efff><FONT color=#000000>&nbsp;
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="10%" bgColor=#e6efff><FONT color=#000000>&nbsp;
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>&nbsp; &nbsp;Aluminum-case cells
    </FONT></TD>
    <TD align=left width="1%" ><FONT color=#000000>$</FONT></TD>
    <TD align=right width="10%"><FONT color=#000000>&nbsp;12,995 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>5,308 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>18,303 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000>&nbsp; &nbsp;Battery
      packs </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>10,193
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>29,628
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>39,821
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>Cylindrical cells </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>- </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>30,292 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%"><FONT color=#000000>30,292 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000>Lithium polymer cells
      </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>5,912
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>3,940
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff><FONT color=#000000>9,852
      </FONT></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><FONT color=#000000>High-power lithium battery cells
    </FONT></TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="10%"><FONT
      color=#000000>- </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="10%"><FONT
      color=#000000>9,531 </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="10%"><FONT
      color=#000000>9,531 </FONT></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><FONT color=#000000><B>Total</B> </FONT></TD>
    <TD align=left width="1%"  bgColor=#e6efff><FONT
      color=#000000>$</FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff><FONT color=#000000>&nbsp;29,100 </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff><FONT color=#000000>78,699 </FONT></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff><FONT color=#000000>107,799 </FONT></TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify>Net revenues from sales of aluminum-case cells decreased to $18.3 million in the six months ended March 31, 2013, from $45.9 million in the same period in 2012, a decrease of $27.6 million, or 60.2%, resulting from a decrease in sales volume of 24% accompanied by a decrease in our average selling price of 48.0%. This was mainly due to the adjustments in our marketing strategy to focus on high end products thereby increasing sales of lithium-ion polymer smartphone
batteries and reducing sales of aluminum-case cells. We
gradually reduced the production of prismatic cells for replacement market and we are in
a transition period to develop the high-end products. During this transition
period,  we were disposing reconditioned prismatic cells at a very low price.
These cells were primarily prior returns from customers and we reconditioned
them for sale to other customers, generally at a low
price. During the six months ended March 31, 2013, sales of $23.2 million were
generated from these reconditioned prismatic cells.</P>
<P align=justify>Net revenues from sales of battery packs increased to $39.8 million in the six months ended March 31, 2013, from $29.6 million in the same period in 2012, an increase of $10.2 million, or 34.4%. This resulted from an increase in sales volume of 49%, offset partially by a decrease in the average selling price of 10% due to
the clearance of
reconditioned products with a sales amount of $10.2 million during this period. </P>
<P align=center>9 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_12></A>
<P align=justify>Net revenues from sales of cylindrical cells increased to $30.3
million in the six months ended March 31, 2013, from $20.6 million in the same
period in 2012, an increase of $9.7 million, or 47.1% . This resulted from an
increase in sales volume of 44% and an increase in our average selling price of
2%. The increase in both price and sales volume was mainly attributable to the strong
market demand and our efforts to expand our market share.</P>
<P align=justify>We sold $9.9 million in lithium polymer cells for the six
months ended March 31, 2013, compared to $5.0 million in lithium polymer cells
in the same period in 2012, an increase of $4.9 million, or 98.0%, resulting
from an increase in sales volume of 105% offset by a decrease in the average
selling price 4%, The increase in sales volume and the drop in selling price was
mainly due to the clearance of reconditioned products with a sales amount of $5.9
million during this period. </P>
<P align=justify>We also sold approximately $9.5 million in high-power lithium
battery cells for the six months ended March 31, 2013, as compared to $3.4
million in high-power lithium battery cells in the same period in 2012, an
increase of $6.1 million, or 180.5%, resulting from an increase in sales volume
of 170% accompanied with an increase in the average selling price of 4%. This
was mainly due to the increased demand from the electric vehicle market,
especially electric car manufacturers.</P>
<P align=justify><b><i>Cost of revenues.</i></b> Cost of revenues increased to $115.6 million for the six months ended March 31, 2013, as compared to $94.4 million for the same period in 2012, an increase of $21.2 million, or 22.5%. The increase in cost of revenues was due to
the increased sales volume and increasesd unit cost.
The sales volume increased by $11.9 million or 14.6% to $93.4 million for the
six month ended March 31, 2013 from $81.5 million for the same period in 2012.
Included in cost of revenues was write downs of reconditioned inventories of
$10.2 million for the six month ended March 31, 2013. The Company already had
written down these products in prior periods whenever there was
an indication and expectation that they were impaired. However, as the market condition
continued to deteriorate, further write downs of $25.8 million were recorded in
the six months ended March 31, 2013.</P>
<P align=justify><B><I>Gross loss. </I></B>Gross loss for the six months ended March 31, 2013 was $7.8 million, or 7.2% of net revenues, as compared to gross profit of $10.2 million, or 9.7% of net revenues, for the same period in 2012. Such increase of gross loss was largely due to the significant decrease in sales of aluminum-
case cells and the sale of low priced reconditioned products with low or even
negative gross margin as a result of the severe market competition.</P>
<P align=justify><B><I>Research and development expenses. </I></B>Research and development expenses increased to $2.9 million for the six months ended March 31, 2013, as compared to $1.2 million for the same period in 2012, an increase of $1.7 million, or 139.1%. We continued our cost reduction policy included in our turnaround plan, but since we received lesser amount of R&amp;D government subsidies this year, which were accounted for as credit against our expenses, conversely a higher net research and development expenses were recorded in the six months ended March 31, 2013 as compared to the same period last year. </P>
<P align=justify><B><I>Sales and marketing expenses</I></B>. Sales and marketing
expenses increased to $4.1 million for the six months ended March 31, 2013, as
compared to $3.7 million for the same period in 2012, representing an increase
of $0.4 million, or 10.6%, primarily due to the increase in transportation and
packing expenses of $0.7 million. As a percentage of revenues, sales and
marketing expenses increased to 3.8% for the six months ended March 31, 2013,
from 3.6% for the same period in 2012. </P>
<P align=justify><B><I>General and administrative expenses</I></B>. General and administrative expenses increased to $10.5 million, or 9.8% of revenues, for the six months ended March 31, 2013, as compared to $9.2 million, or 8.8% of revenues, for the same period in 2012, representing an increase of $1.3 million, or 14.7%. </P>
<P align=justify><i><b>Provision for (reversal of)  bad debt</b></i>. We recorded
a reversal of bad debt of $2.1 million for the six months ended March 31, 2013
owing to our efforts to collect long outstanding receivables. We recorded a
provision for bad debt of $3.7 million in the six months ended March 31, 2012.<br>
<br>
<B><I>Impairment charge</I></B>. We recognized a property,
plant and equipment impairment charge totaling $11.4 million for the six months
ended March 31, 2013, as compared to a $2.7 million impairment charge for the
same period in 2012. During the course of our strategic review of our operations
for the six months ended March 31, 2013 and 2012, we assessed the recoverability
of the carrying value of certain property, plant and equipment which resulted in
impairment losses of $11.4 million and $2.7 million, respectively, from an
assessment that the total net book value of assets was lower than their

discounted cash flows expected to be generated from our production facilities
in Shenzhen primarily for the production of aluminum-case cells.</P>
<P align=justify><B><I>Operating loss</I></B>. As a result of the above, our operating loss totaled $34.5 million for the six months ended March 31, 2013, as compared to $10.3 million for the same period in 2012. As a percentage of net revenues, our operating loss was 32.0% for the six months ended March 31, 2013, as compared to 9.9% for the same period in 2012.</P>
<P align=justify><B><I>Finance costs, net</I></B>. Finance costs, net, decreased
to $4.4 million for the six months ended March 31, 2013, as compared to $5.5
million for the same period in 2012, a decrease of $1.1 million, or 19.5% . The
decrease is mainly because interest rates dropped and we capitalized
approximately $1.4 million of our loan interest for the six months ended March
31, 2013 while we capitalized approximately $0.7 million in the same period of
2012, mainly in relation to our increased investment in construction in
progress. </P>
<P align=center>10 </P>
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<P align=justify><B><I>Loss arising from loan guarantees / Government grant
income / Other (expenses)/income</I></B>. Government grant income was approximately $18,000 and other expenses were approximately $56,000 for the six months ended March 31, 2013, as compared to government grant income of $77,000 and other income of $0.4 million for the same period in 2012. Shenzhen Langjin had defaulted on bank loans guaranteed by us and we paid an aggregate amount of RMB 46.0million (approximately $7.4 million) to the bank. As of March 31, 2013, we expected to recover at least $ 4.6 million from Shenzhen Langjin. A loss of $2.8 million was recognized in the six months ended March 31, 2013.</P>
<P align=justify><B><I>Income tax expense</I></B>. Income tax expense was approximately $6.0 million for the six months ended March 31, 2013, as compared to $2.1 million for the same period in 2012. This was mainly due to the valuation allowance totaling 5.8 million on deferred income tax assets arising on tax losses primarily before the fiscal year 2012. Since we continued to experience significant losses for the current quarter ended March 31, 2013, we are uncertain that we can generate sufficient profit to claim these deferred tax income benefit in the future.</P>
<P align=justify><B><I>Net loss</I></B>. As a cumulative result of the
foregoing, we had a net loss of $47.8 million for the six months ended March 31,
2013, compared to $17.4 million for the six months ended March 31, 2012.</P>
<P align=justify><B>Liquidity and Capital Resources</B></P>
<P align=justify>We have historically financed our liquidity requirements from a variety of sources, including short-term bank loans, long-term bank loans and bills payable under bank credit agreements, factoring of bills receivable to banks and issuance of capital stock. We have long-term business relationships with our banks and over the term of these relationships we have been able to renew our loans upon maturity and we expect that we should be able to continue to do so.  As of March 31, 2013, we had cash and cash equivalents of $7.2 million. In addition, we had pledged deposits amounting to $9.0 million. Typically, banks will require borrowers to maintain deposits of approximately 30% to 75% of the outstanding bills payable. The individual bank loans have maturities ranging from six to twelve months which coincide with the periods the cash remains pledged to the banks.</P>
<P align=justify>As of March 31, 2013, we had access to $217.3 million in short-term credit facilities and $24.1 million in long-term credit facilities. The principal outstanding loan amounts included short-term bank loans of $162.8 million under credit facilities and long-term bank loans of $15.9 million maturing in over one year, and bills payable of $41.3 million under credit facilities, leaving $30.1 million of short-term and $1.8 million of long-term funds available under our credit facilities for additional cash needs. We will continue to implement our turnaround plans to improve our operations. We expect that our sources of liquidity will be sufficient for the next 12 months.</P>
<P align=justify>The following table sets forth a summary of our cash flows for
the periods indicated:</P>
<P align=center><B><U>Cash Flows</U></B> </P>
<P align=center>(All amounts in thousands of U.S. dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>Six Months Ended March 31,</B> </TD>
  <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2013</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2012</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net cash provided by operating activities    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>19,874</TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;14,782 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Net cash (used in) investing activities </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(30,300</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(7,060</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net cash provided by (used in) financing
      activities </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>8,333 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(16,058</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Effect of exchange rate changes on cash and cash
      equivalents </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">25</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">157    </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net decrease in cash and cash equivalents    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(2,068</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(8,179</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Cash and cash equivalents at beginning of the period </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">9,272    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">24,858 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Cash and cash equivalents at end of the
      period </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;7,204 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;16,679 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify><B><I>Operating Activities </I></B></P>
<P align=justify>Net cash provided by operating activities was $19.8 million in the six months ended March 31, 2013, as compared with $14.8 million in the same period in 2012. The increase of $5.0 million in net cash provided by operating activities was mainly attributable to the stricter sales collection policy we implemented this year resulting more collection on trade receivables. </P>
<p align=center>11 </p>
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noshade size=5>
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<a name=page_14></a>
<P align=justify><B><I>Investing Activities </I></B></P>
<P align=justify>Net cash used in investing activities increased to $30.3
million in the six months ended March 31, 2013, from $7.1 million in the same
period in 2012. The net cash used in investing activities for the six months
ended March 31, 2013 was mainly used for the R&amp;D centre construction and the
expansion of our polymer production lines and automatic prismatic production
lines. In addition, there was a net payment of $5.8 million in relation to a loan guarantee.</P>
<P align=justify><B><I>Financing Activities </I></B></P>
<P align=justify>Net cash provided by financing activities was $8.3 million in the six months ended March 31, 2013, compared with net cash used in financing activities of $16.1 million in the same period in 2012. The increase in bank borrowings of $101 million in the six months ended March 31, 2013 was offset by repayment of bank borrowing of $99.5 million and repayment of loans of $2.2 million from related parties. In the same period of 2012, there was a net increase in bank borrowings of $95.3 million, offset by a decrease in repayment of bank loans of $111.4 million. In addition, we obtained long term loan payable approximately $8.2 million for the six months ended March 31, 2013.</P>
<P align=center>12 </P>
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noShade SIZE=5>
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<P align=justify>As of March 31, 2013, the principal amounts outstanding under
our credit facilities and lines of credit were as follows:</P>
<P align=center>(All amounts in thousands of U.S. dollars)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="12%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B>Amount</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="12%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B>Borrowed</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B>Maximum</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B>(includes bank</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B>Amount</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B>loans and bills</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Available</B> </TD>
    <TD width="2%" align=center nowrap
    >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>payable)</B> </TD>
  <TD align=left width="2%"
    >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff ><B>Short-term credit
      facilities:</B> </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Agricultural Bank of China </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;67,659 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;67,659 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Shenzhen Development Bank </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>28,997 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>20,137 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >China CITIC Bank </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">12,082 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">8,055 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Bank of China </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>64,437 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>59,924 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >China Bohai Bank </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">12,887 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">6,444 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Tianjin Branch, Bank of
      Dalian </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>31,188 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>24,925 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >Subtotal&#151;Short-term credit facilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">&nbsp;217,250 </TD>
    <TD align=left width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">&nbsp;187,144 </TD>
    <TD align=left width="2%"
    >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff ><B>Long-term credit
      facilities:</B> </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >China Development Bank </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">24,164 </TD>
    <TD align=left width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">22,343 </TD>
    <TD align=left width="2%"
    >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Subtotal&#151;Long-term credit
      facilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>&nbsp;24,164 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>&nbsp;22,343 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left ><B>Other Lines of Credit:</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Shenzhen Branch, Bank of
      China </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>35,441 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>35,441 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Agricultural Bank of China </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">1,787 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">1,787 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Tianjin Branch, China Bohai
      Bank </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>808 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>808 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left >Subtotal&#151;Other lines of credit </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">&nbsp;38,036 </TD>
    <TD align=left width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">&nbsp;38,036 </TD>
    <TD align=left width="2%"
    >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;279,450 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;247,523 </TD>
    <TD align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
  </TR></TABLE>
<P align=justify>The above principal outstanding amounts under credit facilities and lines of credit included short-term bank loans of $162.8 million, long term bank loans of $15.9 million and bills payable of $68.8 million. For the purpose of presentation, the effect of increases in the bills payable balance is included in operating activities in the statements of cash flows. </P>
<P align=justify>During the six months ended March 31, 2013, we repaid borrowings under loans totaling approximately $99.5 million and borrowed amounts totaling approximately $101.0 million. The material financing terms of these borrowings are described below.</P>
<P align=justify>On November 27, 2012, we renewed a comprehensive credit facility agreement with Agricultural Bank of China, Shenzhen Eastern Branch to provide a one-year term credit facilities amount of RMB 420 million (approximately $67.7 million). New loans may be drawn under this credit facility from November 27, 2012 through November 25, 2013, with the term of the loan established at the time each new loan is drawn. Pursuant to the comprehensive credit facility, Shenzhen BAK must obtain prior approval from the bank to renew long-term loans that are subject to this credit facility. In addition, Shenzhen BAK undertook to ensure that the percentage of certain business conducted with the bank relative to such business it conducts with all financial institutions combined be at least equal to the percentage of its indebtedness to the bank relative to its indebtedness to all financial institutions combined. The &ldquo;business&rdquo; referred to in the preceding sentence refers to the volume of transactional payments that are drawn from Shenzhen BAK&rsquo;s accounts with the bank or applicable financial institutions and the amount of foreign currencies deposited with the bank or applicable financial institutions. Shenzhen BAK also undertook not to issue any dividends without the written consent of the bank prior to the expiration of all loans under this credit facility. The obligations of Shenzhen BAK under this comprehensive credit facility are guaranteed by Mr. Xiangqian Li, BAK International and BAK Tianjin. Shenzhen BAK&rsquo;s obligations under this credit facility agreement are also guaranteed by Shenzhen BAK&rsquo;s pledge of the property ownership and land use rights certificates relating to its manufacturing and other facilities in Shenzhen, PRC, known as BAK Industrial Park, as well as certain machinery. As of March 31, 2013, we had twelve outstanding short-term loans under the comprehensive credit facility totaling approximately $64.5 million, that carried annual interest at 110% of the benchmark rate of the People&rsquo;s Bank of China, or PBOC, adjusted quarterly. Each of the loan agreements specifically provided for acceleration of repayment of the loan under certain conditions, as well as other penalties and remedies. We had also borrowed $3.2 million of notes payable under this credit facility agreement as of March 31, 2013. </P>
<P align=center>13 </P>
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<P align=justify>We have a comprehensive credit facility agreement with PingAn Bank (fka, Shenzhen Development Bank), Longgang Branch to provide a maximum loan amount of RMB 180 million (approximately $29.0 million). Loans may be drawn at any time from June 5, 2012 to May 31, 2013 and will be due based on each loan agreement. This credit facility agreement was guaranteed by BAK International, BAK Tianjin and Mr. Xiangqian Li, and also was secured by $24.2 million of inventory and $22.2 million of equipment. As of March 31, 2013, we had two outstanding loans of approximately $20.1 million in total. The first loan, dated July 10, 2012, of approximately $3.2 million, carries annual interest at 105% of the benchmark rate of the PBOC on the date of the loan agreement and is adjusted quarterly, and is repayable on July 10, 2013. The second loan, also dated July 10, 2012, of approximately $17.7 million, carries annual interest at the benchmark rate of the PBOC on the date of the loan agreement and is adjusted quarterly, and is repayable on July 9, 2013. We
repaid RMB 5,000,000 (approximately $0.8 million) of the first loan on January 31, 2013.</P>
<P align=justify>We have a comprehensive credit facility agreement with Shenzhen Branch, China CITIC Bank to provide a maximum loan amount of RMB 75 million (approximately $12.1 million). Loans may be drawn at any time from June 13, 2012 to June 13, 2013 and will be due based on each loan agreement. This credit facility was guaranteed by BAK International and Mr. Xiangqian Li. As of March 31, 2013, we had borrowed $8.1 million under two loan agreements. The first loan, of approximately $6.5 million, is under a loan agreement dated June 20, 2012, that bears fixed annual interest at 110% of the benchmark rate of the PBOC on the date of the loan agreement, and is due June 20, 2013. The second loan, of approximately $1.6 million, is under a loan agreement dated June 29, 2012, that bears fixed annual interest at 110% of the benchmark rate of the PBOC on the date of the loan agreement, and is due June 29, 2013. </P>
<P align=justify>On July 3, 2012, we renewed a comprehensive credit facility agreement with Shenzhen Longgang Branch, Bank of China to provide a maximum loan amount of RMB 400 million (approximately $64.4 million). Loans may be drawn at any time from July 3, 2012 to July 3, 2013 and will be due based on each loan agreement. This credit facility was guaranteed by BAK International and Mr. Xiangqian Li. As of March 31, 2013, we had borrowed approximately $32.2 million under a loan agreement, dated August 3, 2012. This loan bears an annual interest rate at 110% of the benchmark rate of PBOC on the date of the loan agreement, which is subject to an adjustment every 12 months, and is due August 3, 2013. We also had borrowed $27.7 million of notes payable under this credit facility agreement. In addition, we borrowed approximately $10.4 million under a number of loan certificates separate from the credit facility, at the interest rate of 5.88%, and repayable on certain dates from April 10, 2013 to July 5, 2013. We also had $25.0 million of notes payable separated from the credit facility. </P>
<P align=justify>As of March 31, 2013, we had also borrowed $0.8 million of
notes payable outside any credit facility from China Bohai Bank , Tianjin
Branch.</P>
<P align=justify>On May 29, 2012, we entered into a comprehensive credit facility agreement with Tianjin Branch, China Bohai Bank to provide a maximum amount of RMB80 million (approximately $12.9 million). Loans may be drawn at any time over the period from May 29, 2012 to May 28, 2013 and will be due based on each loan agreement. This credit facility agreement was guaranteed by Shenzhen BAK. As of March 31, 2013, we had borrowed approximately $6.4 million under a loan agreement, dated May 29, 2012. The loan bears an annual interest rate at 110% of the benchmark rate of PBOC on the date of the loan agreement, which is adjusted in line with the adjustment of the benchmark rate, and due May 28, 2013. </P>
<P align=justify>On November 16, 2012, we renewed a comprehensive credit facility agreement with Tianjin Branch, Bank of Dalian, to provide a maximum loan amount of RMB 73.6 million (approximately $11.9 million). Loans may be drawn at any time over the period from November 21, 2012 to November 20, 2013 and will be due based on each loan agreement. This credit facility agreement was guaranteed by Shenzhen BAK, Tianjin BAK New Energy Research Institute Co., Ltd., or Tianjin New Energy, Mr. Xiangqian Li and his wife Ms. Xiaoqiu Yu. As of March 31, 2013, we had a loan of approximately $8.0 million under a loan agreement dated November 22, 2012, bearing annual interest at 115% of the benchmark rate of the PBOC
on the date of the loan agreement and will be adjusted in line with any
adjustment of the benchmark rate, repayable on November 20, 2013. In addition,
we borrowed approximately $0.15 million under two loan agreements under this
credit facility agreement. The first loan, dated October 29, 2012, is in the amount of RMB 0.51million (approximately $0.08 million) and bears annual interest of 5.28%, and was due January 28, 2013. We
repaid the loan on January 28, 2013. The second loan, dated December 10, 2012, is in the amount of RMB 0.4 million (approximately $0.07 million) and bears monthly interest of 4.4 %, and is due March 11, 2013. We
repaid the loan on March 11, 2013. Tianjin New Energy is a company established in China and mainly engages in the business of researching, developing and selling new energy related materials. Approximately 59% of the equity interest in Tianjin New Energy is currently owned by Mr. Li. </P>
<P align=center>14 </P>
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<P align=justify>On February 1, 2013, we entered into a comprehensive credit
facility with Tianjin Branch, Bank of Dalian, to provide a maximum loan amount
of RMB 120.0 million (approximately $19.3 million). Loans may be drawn at any
time over the period from January 28, 2013 to January 27, 2014 and will be due
based on each loan agreement. This credit facility agreement was guaranteed by
Mr. Xiangqian Li and his wife Ms. Xiaoqiu Yu. As of March 31, 2013, we had a
loan of approximately $6.5 million under two loan agreements. The first loan,
dated February 1, 2013, is in amount of RMB 40,000,000 (approximately 6.4
million), bearing annual interest at 115% of the benchmark rate of the PBOC on
the date of the loan agreement and will be adjusted in line with any adjustment
of the benchmark rate, repayable on January 27, 2014. The second loan, dated
February 25, 2013, is in the amount of RMB 424,636 (approximately $0.07 million)
and bears monthly interest of 4.4% and is due May 23, 2013. We had also borrowed
$10.3 million of notes payable under this credit facility agreement.</P>
<P align=justify>We have a six-year long-term loan agreement expiring on February 9, 2016 of RMB 150 million (approximately $24.1 million) with Shenzhen Branch, China Development Bank. The loan proceeds must be used for the construction of our Research &amp; Development Test Centre in Shenzhen. The long-term loan is secured by Shenzhen BAK&rsquo;s pledge of its land use rights certificates, property ownership and equipment built-up by use of this long-term loan pursuant to the loan agreement. The obligations of Shenzhen BAK under this loan agreement are guaranteed by Mr. Xiangqian Li. As of March 31, 2013, we had borrowed approximately RMB138.7 million (or approximately $22.3 million) in ten loans under this agreement, and bearing annual interest of 6.878%, adjusted monthly. The repayment plans based on the long-term bank loan agreement is repayable RMB 10 million (or approximately $1.6 million) on November 21, 2012 (has been paid timely), RMB 20 million (or approximately $3.2 million) on May 21, 2013, RMB 20 million (or approximately $3.2 million) on November 21, 2013, RMB 20 million (or approximately $3.2 million) on May 21, 2014, RMB 25 million (or approximately $4.0 million) on November 21, 2014, RMB 25 million (or approximately $4.0 million) on May 21, 2015 and the rest of the loan amount on February 9, 2016.  The bank has not charged any interest or penalties relating to the portion of the loan that we have not drawn in accordance with the loan agreement&rsquo;s borrowing schedule and has advised us that we are not required to repay the loans in accordance with the loan agreement&rsquo;s repayment schedule, and we may instead follow the repayment schedule indicated by each loan&rsquo;s loan certificate reflected in this paragraph. </P>
<P align=justify>On December 28, 2011, Shenzhen BAK entered into a loan
agreement with Shenzhen BAK Haoze Investment Co., Ltd., or Shenzhen Haoze, under
which Shenzhen Haoze extended a loan in an amount of RMB1,750,000 (approximately
$278,410) to Shenzhen BAK as working capital, which loan is non-interest bearing
and unsecured. The loan matures on December 27, 2013. Shenzhen Haoze is a
company established in China and mainly engages in the business of industry
investment and investment consultation. Approximately 96% of the equity interest
in Shenzhen Haoze is currently owned by Mr. Xiangqian Li. As of March 31, 2013,
Shenzhen BAK had paid off the above loan. </P>
<P align=justify>On July 12, 2012, Shenzhen BAK entered into a loan agreement
with Tianjin New Energy, under which Tianjin New Energy extended a loan in an
amount of RMB 10,000,000 (approximately $1,590,913) to Shenzhen BAK as working
capital, which loan is non-interest bearing and unsecured. The loan matures on
July 11, 2014. Shenzhen BAK repaid RMB 4,054,500 (approximately $645,036 ) of
the loan on July 17, 2012, reducing the balance of the loan to RMB 5,945,500
(approximately $ 945,877). On November 14, 2012, Shenzhen BAK repaid another RMB
2,706,706 (approximately $430,613) of the above loan. As of March 31, 2013,
Shenzhen BAK had paid off the rest of the above loans. </P>
<P align=center>15 </P>
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<P align=justify>On October 16, 2012, Shenzhen BAK entered into a loan agreement
with Tianjin New Energy, under which Tianjin New Energy extended a loan in an
amount of RMB8,600,000 (approximately $1,368,185) to Shenzhen BAK as working
capital, which loan is non-interest bearing, unsecured and repayable on demand.
As of October 16, 2012, the total amount of non-interest loans between Shenzhen
BAK and Tianjin New Energy was RMB 11,838,794 (approximately $1,899,891). As of
March 31, 2013, the total amount of non-interest loans between Shenzhen BAK and
Tianjin New Energy was RMB 552,509 (approximately $89,005). </P>
<P align=justify>We believe that our current cash and cash equivalents and anticipated cash flows from operations will be sufficient to meet our anticipated cash needs, including our cash needs for working capital and capital expenditures for at least the next 12 months. We believe that due to our long history of business relationships with our banks, which have historically allowed us to renew our loans on maturity, we should be able to continue to do so.  As of March 31, 2013, we had $31.9 million of funds available under our credit facilities for additional cash needs. We will continue to implement our turnaround plans to improve our operations. We will also expect to continue to obtain government grant income with respect to the R&amp;D project &ldquo;Key Materials, Battery and Battery Pack for use in Electric Vehicles&rdquo;. In addition, we expect to receive rental income from the R&amp;D centre building starting from the third quarter of fiscal year 2013, which will generate a positive cash flow. We may, however, require additional cash due to changing business conditions or other future developments, including any investments or acquisitions we may decide to pursue. If our existing cash and amount available under existing credit facilities is insufficient to meet our requirements, we may seek to sell additional equity securities, debt securities or borrow from lending institutions. And we also will continue to reinforce our efforts to improve the collection of receivables and consider strategic asset dispositions. We can make no assurances that financing will be available in the amounts we need or on terms acceptable to us, if at all. The sale of additional equity securities, including convertible debt securities, would dilute the interests of our current shareholders. The incurrence of debt would divert cash for working capital and capital expenditures to service debt obligations and could result in operating and financial covenants that restrict our operations and our ability to pay dividends to our shareholders. If we are unable to obtain additional equity or debt financing as required, our business operations and prospects may suffer.</P>
<P align=justify><B><I>Capital Expenditures </I></B></P>
<P align=justify>We incurred capital expenditures of $20.0 million and $10.5
million in the six months ended March 31, 2013 and 2012 respectively. Our
capital expenditures were used primarily to purchase plant and equipment to
expand our production capacity and construct our Research and Development Test
Centre in Shenzhen, China. The table below sets forth the breakdown of our
capital expenditures by use for the periods indicated.</P>
<P align=justify>(All amounts in thousands of U.S. dollars) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>Six Months Ended March 31,</B> </TD>
  <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2013</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2012</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Construction costs </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;19,244 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2,492 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Purchase of equipment and intangible assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">765    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">8,024    </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total capital expenditure </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;20,009 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;10,516 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify>We estimate that our total capital expenditures in fiscal year
2013 will reach approximately $22.7 million. Such funds will be used to purchase
manufacturing equipment for the expansion of our polymer production lines and
automatic prismatic production lines and for the construction of our Research
and Development Test Centre at our Shenzhen facility.</P>
<P align=justify>As of March 31, 2013, we had substantially completed
construction of manufacturing facilities, warehousing and packaging facilities,
dormitory space, dining halls, and administrative offices comprising 284,160
square meters at the following locations: Shenzhen (218,178 square meters) and
Tianjin (65,982 square meters). Land use rights certificates have been obtained
on these properties and applications for property ownership certificates are in
process with the relevant governmental authorities in China.</P>
<P align=center>16 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
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<P align=justify><B><I>Contractual Obligations and Commercial Commitments
<BR></I></B>The following table sets forth our contractual obligations and
commercial commitments as of March 31, 2013: </P>
<P align=center>(All amounts in thousands of U.S. dollars) </P>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="13" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid">    Payments Due by Period         </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="10%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=right nowrap>Less than </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=right nowrap>More </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="10%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="10%" align=right nowrap>than </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Contractual Obligations </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD width="10%" align=right nowrap style="BORDER-BOTTOM: #000000 2px solid">Total    </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap style="BORDER-BOTTOM: #000000 2px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right nowrap style="BORDER-BOTTOM: #000000 2px solid">1
      year </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap style="BORDER-BOTTOM: #000000 2px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right nowrap style="BORDER-BOTTOM: #000000 2px solid">1-3
      years </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap style="BORDER-BOTTOM: #000000 2px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right nowrap style="BORDER-BOTTOM: #000000 2px solid">3-5
      years </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap style="BORDER-BOTTOM: #000000 2px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right nowrap style="BORDER-BOTTOM: #000000 2px solid">5
      years </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Short-term bank loans </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>162,786</TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>162,786</TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>&nbsp;- </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>&nbsp;- </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>&nbsp;- </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Bills payable </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">68,838 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">68,838</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" >Long-term bank loans, less current maturities</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">15,899 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">- </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">15,899</TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">- </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">- </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Other long-term loans </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">15,930 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">15,930 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" >Capital commitments </TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">2,697 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">2,697 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">- </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">- </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF">- </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Future interest payment on
      short-term bank loans </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">6,294</TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">6,294</TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" >Future interest payment on long-term bank
      loans </TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid">3,433    </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid">-</TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid">3,433</TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid">-    </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD width="10%" align=right bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid">- </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%">&nbsp;275,877 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%">240,615 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%">35,262 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%">&nbsp;- </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%">&nbsp;- </TD>
    <TD align=left width="2%">&nbsp;</TD></TR></TABLE>
</DIV>
<P align=justify>Other than the contractual obligations and commercial
commitments set forth above, we did not have any other long-term debt
obligations, operating lease obligations, capital commitments, purchase
obligations or other long-term liabilities as of March 31, 2013. </P>
<P align=justify><B>Off-Balance Sheet Transactions </B></P>
<P align=justify>In the ordinary course of business practices in China, we enter
into transactions with banks or other lenders where we guarantee the debt of
other parties. These parties may be related or unrelated to us. Conversely, our
debt with lenders may also be guaranteed by other parties which may be related
or unrelated to us.</P>
<P align=justify>Under U.S. GAAP, these transactions may not be recorded on our
balance sheet or may be recorded in amounts different than the full contract or
notional amount of the transaction. Our primary off-balance sheet arrangements
would result from our loan guaranties in which Shenzhen BAK, BAK International,
BAK Tianjin, and/or Mr. Xiangqian Li, our director, Chairman, President, and
Chief Executive Officer, would provide contractual assurance of the debt, or
guarantee the timely re-payment of principal and interest of the guaranteed
party. Neither Shenzhen BAK, BAK International, BAK Tianjin, Tianjin New Energy
nor Mr. Xiangqian Li received, nor is entitled to receive, any consideration for
the above-referenced guarantees, and we are not independently obligated to
indemnify any of those guarantors for any amounts paid by them pursuant to any
guarantee.</P>
<P align=justify>Typically, no fees are received for this service. Thus, in
those transactions, Shenzhen BAK would have a contingent obligation related to
the guarantee of payment in the event the underlying loan is in default.</P>
<P align=justify>Transactions described above require accounting treatment under
ASC Topic 460 &#147;Guarantor&#146;s Accounting and Disclosure Requirements for
Guarantees, Including Indirect Guarantees of Indebtedness of Others.&#148; Under that
standard, we would be required to recognize the fair value of guarantees issued
or modified after December 31, 2002, for non-contingent guarantee obligations,
and also a liability for contingent guarantee obligations based on the
probability that the guaranteed party will not perform under the contractual
terms of the guaranty agreement.</P>
<P align=justify>As of March 31, 2013, we provided guarantees for the following non-related parties: Tianjin Huaxiahongyuan Co. Ltd, Shenzhen Yasu Technology Co. Ltd, Shenzhen Langjin Technology Co., Ltd. The maximum amount of our exposure for these guarantees was $23.4 million at March 31, 2013. On January 5, 2013, Agricultural Bank of China informed the Company that Shenzhen Langjin Technology Co., Ltd. had defaulted on the loan guaranteed by China BAK and two other companies, and demanded a payment of the full guaranteed amount of RMB 60,000,000 (approximately $9,665,571) from China BAK and two other co-guarantors.  As the two other co-guarantors only had the ability to pay RMB 14,000,000 (approximately $2,255,300), China BAK was demanded to pay the remaining guaranteed amount. As of March 31, 2013, China BAK had paid the remaining guaranteed amount as well as the accrued interest in an aggregate amount of RMB 46 million (approximately $7.4 million). As of March 31, 2013, China BAK had received RMB
9.4 million (approximately $1.5 million) from Shenzhen Langjin.
In April, 2013, China BAK successively received a further indemnification of RMB 19 million (approximately $3.1 million).</P>
<P align=center>17 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<P align=justify>In addition, on March 24, 2011, Shenzhen BAK entered into a
guarantee agreement with Jilin Province Trust &amp; Investment Co., Ltd., or
Jilin Trust &amp; Investment, under which Shenzhen BAK agreed to guarantee a
loan of Tianjin New Energy in a total amount of RMB50,700,000 (approximately
$8.1 million) that it borrowed from Jilin Trust &amp; Investment. Mr. Li and his
wife also entered into a guarantee agreement with Jilin Trust &amp; Investment
under which they pledged all of their personal assets to Jilin Trust &amp;
Investment to provide unlimited liability guarantees for the loan. Shenzhen BAK
has terminated its guarantee obligations as Tianjin New Energy repaid the loan
on the maturity date of March 23, 2013. Tianjin New Energy is a related party of
the company under the control of Mr. Li. However, Tianjin New Energy is not
engaged in the business that competes with the Company and did not have any
transactions with the Company except for the guarantee relationship between
them. </P>
<P align=justify>On July 2, 2012, Shenzhen BAK also entered into a guarantee
agreement with Bank of Dalian, under which Shenzhen BAK agreed to guarantee a
loan of Tianjin New Energy in a total amount of RMB20,000,000 (approximately
$3.2 million) that it borrowed from Bank of Dalian. In addition, Mr. Li entered
into a guarantee agreement with Bank of Dalian and assumed joint and several
liabilities to guarantee the loan. Shenzhen BAK expects to terminate its
guarantee obligations when Tianjin New Energy repays the loan on the maturity
date of July 2, 2013.</P>
<P align=justify>On October 15, 2012, Shenzhen BAK also entered into a guarantee
agreement with Bank of Dalian, under which Shenzhen BAK agreed to guarantee a
loan of Tianjin New Energy in a total amount of RMB 10,000,000 (approximately
$1.6 million) that it borrowed from Bank of Dalian. In addition, Mr. Li entered
into a guarantee agreement with Bank of Dalian and assumes joint and several
liability to guarantee the loan. Shenzhen BAK expects to terminate its guarantee
obligations when Tianjin New Energy repays the loan on the maturity date of
October 15, 2013.</P>
<P align=justify>Shenzhen BAK believes that Tianjin New Energy owns sufficient
assets, including buildings measuring 24,000 square meters and land use rights
over a parcel of land of 233,450 square meters, to repay the above loans that
totaled RMB30,000,000(approximately $4.8 million) without incurring Shenzhen BAK&#146;s guarantor
liability.</P>
<P align=justify><B>Critical Accounting Policies </B></P>
<P align=justify>Our condensed consolidated financial information has been
prepared in accordance with U.S. GAAP, which requires us to make judgments,
estimates and assumptions that affect (1) the reported amounts of our assets and
liabilities, (2) the disclosure of our contingent assets and liabilities at the
end of each fiscal period and (3) the reported amounts of revenues and expenses
during each fiscal period. We continually evaluate these estimates based on our
own historical experience, knowledge and assessment of current business and
other conditions, our expectations regarding the future based on available
information and reasonable assumptions, which together form our basis for making
judgments about matters that are not readily apparent from other sources. Since
the use of estimates is an integral component of the financial reporting
process, our actual results could differ from those estimates. Some of our
accounting policies require a higher degree of judgment than others in their
application. There have been no material changes to the critical accounting
policies previously disclosed in our Annual Report on Form 10-K for the fiscal
year ended September 30, 2012.<B> </B></P>
<P align=justify><B>Changes in Accounting Standards </B></P>
<P align=justify>Please refer to Note 1 to our consolidated financial
statements, &#147;Principal Activities, Basis of Presentation and Organization &#150;
Recently Issued Accounting Standards,&#148; for a discussion of relevant
pronouncements. </P>
<P align=justify><B>ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; QUANTITATIVE AND
QUALITATIVE DISCLOSURES ABOUT MARKET RISK. </B></P>
<P align=justify>Not applicable. </P>
<P align=center>18 </P>
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<P align=justify><B>ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CONTROLS AND
PROCEDURES. </B></P>
<P align=justify><I>Evaluation of Disclosure Controls and Procedures </I></P>
<P align=justify>During and subsequent to the reporting period covered by this
report, and under the supervision and with the participation of our chief
executive officer, we conducted an evaluation of the effectiveness of our
disclosure controls and procedures as of the end of the fiscal quarter ended
March 31, 2013, as such term is defined in Rules 13a-15(e) and 15d-15(e) under
the Exchange Act. Disclosure controls and procedures include, without
limitation, controls and procedures designed to ensure that information required
to be disclosed by an issuer in the reports that it files or submits under the
Act is accumulated and communicated to the issuer&#146;s management, including its
principal executive and principal financial officers, or persons performing
similar functions, as appropriate to allow timely decisions regarding required
disclosure. </P>
<P align=justify>In connection with the preparation of our Quarterly Report on Form 10-Q/A for the quarter ended March 31, 2013, we carried out a re-evaluation of the effectiveness of our disclosure controls and procedures as of March 31, 2013 and identified further material weakness (point number 3 below) in our internal control over financial reporting.</P>
<P align=justify>Based on this re-evaluation and as a result of the material weaknesses discussed below, our chief executive officer and interim chief financial officer concluded that the Company&rsquo;s disclosure controls and procedures as of March 31, 2013 were not effective because:</P>
<TABLE width="100%" border=0 cellPadding=0
cellSpacing=0
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; ">
  <TR>
    <TD width="5%" align=left >&nbsp;</TD>
    <TD width="5%" align=left valign="top" >(1) </TD>
    <TD align=left >We do not have sufficient and skilled accounting personnel with an appropriate level of technical accounting knowledge and experience in the application of accounting principles generally accepted in the United States commensurate with our financial reporting requirements. </TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left valign="top" >&nbsp;</TD>
    <TD align=left >&nbsp;</TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left valign="top" >(2)</TD>
    <TD align=left >	As of March 31, 2013, we did not have an &ldquo;audit committee financial expert&rdquo; as defined by the rules and regulations of the SEC serving as a member of our Audit Committee. On February 27, 2013, Charlene Spoede Budd resigned as a member of the Board of Directors of the Company and as the Chairman of the Board&rsquo;s Audit Committee.</TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left valign="top" >&nbsp;</TD>
    <TD align=left >&nbsp;</TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left valign="top" >(3)</TD>
    <TD align=left >	We did not have appropriate policies and procedures in place to evaluate the proper accounting and disclosures of key documents and   agreements, resulting in an inappropriate offset of trade accounts receivable and customer deposits relating to a customer as of March 31, 2013, which was deemed to be delinquent during the quarter then ended and accordingly all outstanding amount owed to us were fully impaired as of March 31, 2013. </TD>
  </TR>
</TABLE>

<P align=justify>In order to cure the foregoing material weaknesses in our internal controls over financial reporting, we are taking the following remediation measures:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P>We plan to make necessary changes by providing training to our finance team and our other relevant personnel on the U.S. GAAP accounting guideline applicable to our financial reporting requirements; </P>
  <LI>
    <P>We are in the process of hiring a permanent chief financial officer with
      significant U.S. GAAP and SEC reporting experience; and </P>
  <LI>We are also seeking an appropriate  independent director who is qualified as
  an &#147;audit committee financial expert&#148; as defined by the rules and regulations
  of the SEC to serve as the Chairman of our Audit Committee. </LI>
</UL>
<P align=justify>Although we intend to complete the remediation of the material
weaknesses discussed above before September 30, 2013, we can give no assurance that
we will be able to do so. Designing and implementing an effective disclosure
controls and procedures is a continuous effort that requires us to anticipate
and react to changes in our business and the economic and regulatory
environments and to devote significant resources to maintain a financial
reporting system that adequately satisfies our reporting obligations. The
remedial measures that we have taken and intend to take may not fully address
the material weakness that we have identified, and material weaknesses in our
disclosure controls and procedures may be identified in the future. Should we
discover such conditions, we intend to remediate them as soon as practicable. We
are committed to taking appropriate steps for remediation, as needed. </P>
<P align=justify><I>Changes in Internal Controls over Financial Reporting</I>
</P>
<P align=justify>Except for the matters described above, there was no change in
our internal controls over financial reporting that occurred during the second
quarter of fiscal 2013 covered by this Quarterly Report on Form 10-Q that has
materially affected, or is reasonably likely to materially affect, our internal
controls over financial reporting.</P>
<P align=center><B>PART II <BR></B><B><U>OTHER INFORMATION</U></B><B> </B></P>
<P align=justify><B>ITEM 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; LEGAL PROCEEDINGS.
</B></P>
<P align=justify>From time to time, we may become involved in various lawsuits
and legal proceedings which arise in the ordinary course of business. We are
currently not aware of any legal proceedings or claims that would require
disclosure under Item 103 of Regulation S-K. However, litigation is subject to
inherent uncertainties, and an adverse result in these or other matters may
arise from time to time that may harm our business.</P>
<P align=center>19 </P>
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<P align=justify><B>ITEM 1A.&nbsp;&nbsp;&nbsp; RISK FACTORS. </B></P>
<P align=justify>Not applicable. </P>
<P align=justify><B>ITEM 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; UNREGISTERED SALES OF
EQUITY SECURITIES AND USE OF PROCEEDS. </B></P>
<P align=justify>We have not sold any equity securities during the second
quarter of fiscal 2013 that were not previously disclosed in a quarterly report
on Form 10-Q or a current report on Form 8-K that was filed during the
quarter.</P>
<P align=justify>No repurchases of our common stock were made during the second
quarter of fiscal 2013.<B> </B></P>
<P align=justify><B>ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DEFAULTS UPON SENIOR
SECURITIES. </B></P>
<P align=justify>None.<B> </B></P>
<P align=justify><B>ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MINE SAFETY
DISCLOSURES. </B></P>
<P align=justify>Not applicable. </P>
<P align=justify><B>ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; OTHER INFORMATION.
</B></P>
<P align=justify>We have no information to disclose that was required to be in a
report on Form 8-K during the second quarter of fiscal 2013, but was not
reported. There have been no material changes to the procedures by which
security holders may recommend nominees to our board of directors. </P>
<P align=justify><B>ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EXHIBITS. </B></P>
<P align=justify>The list of exhibits in the Exhibit Index to this report is
incorporated herein by reference. </P>
<P align=center>20 </P>
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<P align=center><B>SIGNATURES </B></P>
<P align=justify>Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>Date: August 23, 2013 </TD>
    <TD align=left width="5%" ></TD>
    <TD align=left width="45%"  ><STRONG>CHINA BAK
      BATTERY, INC.</STRONG> </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%"
    >/s/ Xiangqian Li </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Xiangqian Li, Chief Executive
      Officer and Interim </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Chief Financial Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" ><I>(Principal Executive Officer,
      Principal Financial</I> </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" ><I>Officer and Principal
      Accounting Officer)</I> </TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_24></A>
<P align=center><B>EXHIBIT INDEX </B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><B>Exhibit No.
    </B></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="88%"
    ><B>Description </B></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="88%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit31-1.htm">31.1 </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit31-1.htm">Certifications of Principal Executive Officer filed
  pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. </a></P></TD></TR>
  <TR vAlign=top>
    <TD align=left><a href="exhibit32-1.htm">32.1 </a></TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="88%" >
      <P align=justify><a href="exhibit32-1.htm">Certifications of Principal Executive Officer furnished
      pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
    the Sarbanes-Oxley Act of 2002. </a></P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>101 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Interactive data files pursuant to Rule 405 of Regulation
      S-T (furnished herewith). </P></TD></TR></TABLE>
<BR>
<HR align=center width="100%" color=black noShade SIZE=5>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>exhibit31-1.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>

<HTML>
<HEAD>
   <TITLE>China BAK Battery, Inc.: Exhibit 31.1 - Filed by newsfilecorp.com</TITLE>
</HEAD>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<!--$$/page=--><A name=page_1></A>
<P align=right><B>Exhibit 31.1 </B></P>
<P align=center><B>CERTIFICATIONS</B> </P>
<P align=justify>I, Xiangqian Li, certify that:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">1. </TD>
    <TD colSpan=2>
      <P align=justify>I have reviewed this quarterly report on Form 10-Q/A of
      China BAK Battery, Inc.;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">2. </TD>
    <TD colSpan=2>
      <P align=justify>Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state a material fact
      necessary to make the statements made, in light of the circumstances under
      which such statements were made, not misleading with respect to the period
      covered by this report;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">3. </TD>
    <TD colSpan=2>
      <P align=justify>Based on my knowledge, the financial statements, and
      other financial information included in this report, fairly present in all
      material respects the financial condition, results of operations and cash
      flows of the registrant as of, and for, the periods presented in this
      report;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">4. </TD>
    <TD colSpan=2>
      <P align=justify>I am responsible for establishing and maintaining
      disclosure controls and procedures (as defined in Exchange Act Rules
      13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
      defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
      and have:</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">a) </TD>
    <TD>
      <P align=justify>Designed such disclosure controls and procedures, or
      caused such disclosure controls and procedures to be designed under our
      supervision, to ensure that material information relating to the
      registrant, including its consolidated subsidiaries, is made known to us
      by others within those entities, particularly during the period in which
      this report is being prepared;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">b) </TD>
    <TD>
      <P align=justify>Designed such internal control over financial reporting,
      or caused such internal control over financial reporting to be designed
      under our supervision, to provide reasonable assurance regarding the
      reliability of financial reporting and the preparation of financial
      statements for external purposes in accordance with generally accepted
      accounting principles;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">c) </TD>
    <TD>
      <P align=justify>Evaluated the effectiveness of the registrant&#146;s
      disclosure controls and procedures and presented in this report our
      conclusions about the effectiveness of the disclosure controls and
      procedures, as of the end of the period covered by this report based on
      such evaluation; and</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">d) </TD>
    <TD>
      <P align=justify>Disclosed in this report any change in the registrant&#146;s
      internal control over financial reporting that occurred during the
      registrant&#146;s most recent fiscal quarter (the registrant&#146;s fourth fiscal
      quarter in the case of an annual report) that has materially affected, or
      is reasonably likely to materially affect, the registrant&#146;s internal
      control over financial reporting; and</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">5. </TD>
    <TD colSpan=2>
      <P align=justify>I have disclosed, based on my most recent evaluation of
      internal control over financial reporting, to the registrant&#146;s auditors
      and the audit committee of the registrant&#146;s board of directors (or persons
      performing the equivalent functions):</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">a) </TD>
    <TD>
      <P align=justify>All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">b) </TD>
    <TD>
      <P align=justify>Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
reporting.</P></TD></TR></TABLE>
<P align=justify>Date: August 23, 2013 </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Xiangqian Li
    </TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Xiangqian Li </TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Chief Executive Officer and Interim Chief Financial Officer</TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><I>(Principal Executive Officer, Principal Financial</I>
</TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><I>Officer and Accounting Officer)</I> </TD>
    <TD align=left width="50%" >&nbsp;</TD></TR></TABLE><BR>
<HR align=center width="100%" color=black noShade SIZE=5>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>3
<FILENAME>exhibit32-1.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>

<HTML>
<HEAD>
   <TITLE>China BAK Battery, Inc.: Exhibit 32.1 - Filed by newsfilecorp.com</TITLE>
</HEAD>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<!--$$/page=--><A name=page_1></A>
<P align=right><B>Exhibit 32.1 </B></P>
<P align=center><B>CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
</B><BR><B>AS ADOPTED PURSUANT TO SECTION 906 </B><BR><B>OF THE SARBANES-OXLEY
ACT OF 2002 </B><BR></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
undersigned, Xiangqian Li, the Chief Executive Officer and Interim Chief
Financial Officer of CHINA BAK BATTERY, INC. (the &#147;Company&#148;), DOES HEREBY
CERTIFY that: </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
1.&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; The Company&#146;s Quarterly Report on Form 10-Q/A
for the quarter ended March 31, 2013 (the &#147;Report&#148;), fully complies with the
requirements of Section 13(a) of the Securities Exchange Act of 1934; and </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
2.&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; Information contained in the Report fairly
presents, in all material respects, the financial condition and results of
operation of the Company. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; IN
WITNESS WHEREOF, each of the undersigned has executed this statement this 23<sup>rd </sup> day
of August, 2013. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="50%">/s/
      Xiangqian Li </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Xiangqian Li </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Chief Executive Officer and Interim Chief
      Financial Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%"><I>(Principal Executive Officer, Principal
      Financial and</I>&nbsp; <I>Accounting Officer) </I></TD></TR></TABLE>
<P align=justify>A signed original of this written statement required by Section
906 has been provided to China BAK Battery, Inc. and will be retained by China
BAK Battery, Inc. and furnished to the Securities and Exchange Commission or its
staff upon request. </P>
<P align=justify>The forgoing certification is being furnished to the Securities
and Exchange Commission pursuant to &#167; 18 U.S.C. Section 1350. It is not being
filed for purposes of Section 18 of the Securities Exchange Act of 1934, as
amended, and is not to be incorporated by reference into any filing of the
Company, whether made before or after the date hereof, regardless of any general
incorporation language in such filing. </P>
<HR align=center width="100%" color=black noShade SIZE=5>
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>4
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<DESCRIPTION>XBRL INSTANCE FILE
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  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b&gt;1. Principal Activities, Basis of Presentation and Organization&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;i&gt;Principal Activities&lt;/i&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			China BAK Battery, Inc. (&amp;#8220;China BAK&amp;#8221;) is a corporation formed in the State of Nevada on October 4, 1999 as Medina Copy, Inc. The Company changed its name to Medina Coffee, Inc. on October 6, 1999 and subsequently changed its name to China BAK Battery, Inc. on February 14, 2005. China BAK and its subsidiaries (hereinafter, collectively referred to as the &amp;#8220;Company&amp;#8221;) are principally engaged in the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion (known as &amp;quot;Li-ion&amp;quot; or &amp;quot;Li-ion cell&amp;quot;) rechargeable batteries for use in cellular telephones, as well as various other portable electronic applications, including high-power handset telephones, laptop computers, power tools, digital cameras, video camcorders, MP3 players, electric bicycles, hybrid/electric motors, and general industrial applications.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The shares of the Company traded in the over-the-counter market through the Over-the-Counter Bulletin Board from 2005 until May 31, 2006, when the Company obtained approval to list its common stock on The NASDAQ Global Market, and trading commenced that same date under the symbol &amp;quot;CBAK&amp;quot;.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;i&gt;Basis of Presentation and Organization&lt;/i&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			As of March 31, 2013, the Company&amp;#8217;s subsidiaries consisted of: i) BAK International Limited (&amp;#8220;BAK International&amp;#8221;), a wholly owned limited liability company incorporated in Hong Kong on December 29, 2003 as BATCO International Limited, which changed its name to BAK International Limited on November 3, 2004; ii) Shenzhen BAK Battery Co., Ltd. (&amp;#8220;Shenzhen BAK&amp;#8221;), a wholly owned limited liability company established on August 3, 2001 in the People&amp;#8217;s Republic of China (&amp;#8220;PRC&amp;#8221;); iii) BAK Electronics (Shenzhen) Co., Ltd. (&amp;#8220;BAK Electronics&amp;#8221;), a wholly owned limited liability company established on August 15, 2005 in the PRC; iv) BAK International (Tianjin) Ltd. (&amp;#8220;BAK Tianjin&amp;#8221;), a wholly owned limited liability company established on December 12, 2006 in the PRC; v) BAK Battery Canada Ltd. (&amp;#8220;BAK Canada&amp;#8221;), a wholly owned limited liability company established on December 20, 2006 in Canada as BAK Canada Battery Ltd., which changed its name to BAK Battery Canada Ltd. on December 22, 2006; vi) BAK Europe GmbH (&amp;#8220;BAK Europe&amp;#8221;), a wholly owned limited liability company established in Germany on November 28, 2007; vii) BAK Telecom India Private Limited (&amp;#8220;BAK India&amp;#8221;), a wholly owned limited liability company established in India on August 14, 2008; and viii) Tianjin Meicai New Materials Technology Co., Ltd. (&amp;#8220;Tianjin Meicai&amp;#8221;), a wholly owned limited liability company established on February 22, 2011 in the PRC. As of March 31, 2013, BAK International beneficially owns 100% of BAK India partly through a nominee agreement with one of its employees.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			BAK Tianjin was established in Tianjin Technology Industrial District on December 12, 2006 as a wholly owned subsidiary of BAK International with registered capital of $99,990,000. Pursuant to BAK Tianjin&amp;#8217;s articles of association and relevant PRC regulations, BAK International was required to contribute $20,000,000 to BAK Tianjin as capital (representing 20% of BAK Tianjin&amp;#8217;s registered capital) before March 11, 2007. An extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2007. On November 16, 2007, BAK International contributed approximately $20,000,000 capital to BAK Tianjin. The remaining $79,990,000 was originally required to be fully contributed no later than December 11, 2008 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2009. On November 16, 2009, BAK International contributed approximately $9,000,000 capital to BAK Tianjin and as of November 16, 2009, the total contribution from BAK International was $29,000,000. The remaining $70,990,000 was originally required to be fully contributed no later than December 11, 2009 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 2012. In August 2011, BAK International contributed approximately $21,000,000 capital to BAK Tianjin and as of September 30, 2011 and September 30, 2012, the total contribution from BAK International was $50,000,000. On September 17, 2012, BAK Tianjin issued an application with respect to the decrease of capital from $99,990,000 to $50,000,000. On November 27, 2012 the Business Administration Bureau of Beichen District, Tianjin, approved the request of BAK Tianjin&amp;#8217;s capital reduction. According to the approval, the BAK Tianjin&amp;#8217;s aggregate investment still remains at $99,990,000 while the registered capital was reduced to $50,000,000. BAK Tianjin is principally engaged in the manufacture of larger lithium ion batteries for use in cordless power tools and various types of vehicles.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			On November 6, 2004, BAK International, a non-operating holding company that had substantially the same shareholders as Shenzhen BAK, entered into a share swap transaction with the shareholders of Shenzhen BAK for the purpose of the subsequent reverse acquisition of the Company as described below. Pursuant to the terms of the share swap transaction, BAK International acquired all of the outstanding shares of Shenzhen BAK for $11.5 million in cash, while the shareholders of Shenzhen BAK acquired substantially all of the outstanding shares of BAK International for $11.5 million in cash. As a result, Shenzhen BAK became a wholly-owned subsidiary of BAK International. After the share swap transaction was completed, there were 31,225,642 shares of BAK International stock outstanding, exactly the same as the number of shares of capital stock of Shenzhen BAK that had been outstanding immediately prior to the share swap, and the shareholders of BAK International were substantially the same as the shareholders of Shenzhen BAK prior to the share swap. Consequently, the share swap transaction between BAK International and the shareholders of Shenzhen BAK was accounted for as a reverse acquisition of Shenzhen BAK with no adjustment to the historical basis of the assets and liabilities of Shenzhen BAK.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			On January 20, 2005, the Company completed a share swap transaction with the shareholders of BAK International. The share swap transaction, also referred to as the &amp;#8220;reverse acquisition&amp;#8221; of the Company, was consummated under Nevada law pursuant to the terms of a Securities Exchange Agreement entered by and among China BAK, BAK International and the shareholders of BAK International on January 20, 2005. Pursuant to the Securities Exchange Agreement, the Company issued 7,965,215 shares of common stock, par value $0.001 per share, to the shareholders of BAK International (including 6,245,128 shares to the original shareholders and 1,720,087 shares to new investors who had purchased shares in the private placement described below), representing approximately 97.2% of the Company&amp;#8217;s post-exchange issued and outstanding common stock, in exchange for 100% of the outstanding capital stock of BAK International.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The share swap transaction has been accounted for as a capital-raising transaction of the Company whereby the historical financial statements and operations of Shenzhen BAK are consolidated using historical carrying amounts. The 1,152,458 shares of China BAK outstanding prior to the stock exchange transaction were accounted for at the net book value at the time of the transaction, which was a deficit of $1,672.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Also on January 20, 2005, immediately prior to consummating the share swap transaction, BAK International executed a private placement of its common stock with unrelated investors whereby it issued an aggregate of 1,720,087 shares of common stock for gross proceeds of $17,000,000. In conjunction with this financing, Mr. Xiangqian Li, the Chairman and Chief Executive Officer of the Company, agreed to place 435,910 shares of the Company's common stock owned by him into an escrow account pursuant to an Escrow Agreement dated January 20, 2005 (the &amp;#8220;Escrow Agreement&amp;#8221;). Pursuant to the Escrow Agreement, 50% of the escrowed shares were to be released to the investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2005 was not at least $12,000,000, and the remaining 50% was to be released to investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2006 was not at least $27,000,000. If the audited net income of the Company for the fiscal years ended September 30, 2005 and 2006 reached the above-mentioned targets, the 435,910 shares would be released to Mr. Xiangqian Li in the amount of 50% upon reaching the 2005 target and the remaining 50% upon reaching the 2006 target.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Under accounting principles generally accepted in the United States of America (&amp;#8220;US GAAP&amp;#8221;), escrow agreements such as the one established by Mr. Xiangqian Li generally constitute compensation if, following attainment of a performance threshold, shares are returned to a company officer. The Company determined that without consideration of the compensation charge, the performance thresholds for the year ended September 30, 2005 would be achieved. However, after consideration of a related compensation charge, the Company determined that such thresholds would not have been achieved. The Company also determined that, even without consideration of a compensation charge, the performance thresholds for the year ended September 30, 2006 would not be achieved. No compensation charge was recorded by the Company for the years ended September 30, 2005 and 2006.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			While the 217,955 escrow shares relating to the 2005 performance threshold were previously released to Mr. Xiangqian Li, Mr. Xiangqian Li executed a further undertaking on August 21, 2006 to return those shares to the escrow agent for the distribution to the relevant investors. However, such shares were not returned to the escrow agent, but, pursuant to a Delivery of Make Good Shares, Settlement and Release Agreement between the Company, BAK International and Mr. Li entered into on October 22, 2007 (the &amp;#8220;Li Settlement Agreement&amp;#8221;), such shares were ultimately delivered to the Company as described below. Because the Company failed to satisfy the performance threshold for the fiscal year ended September 30, 2006, the remaining 217,955 escrow shares relating to the fiscal year 2006 performance threshold were released to the relevant investors. As Mr. Li has not retained any of the shares placed into escrow, and as the investors party to the Escrow Agreement are only shareholders of the Company and do not have and are not expected to have any other relationship to the Company, the Company has not recorded a compensation charge for the years ended September 30, 2005 and 2006.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			At the time the escrow shares relating to the 2006 performance threshold were transferred to the investors in fiscal year 2007, the Company should have recognized a credit to donated shares and a debit to additional paid-in capital, both of which are elements of shareholders&amp;#8217; equity. This entry is not material because total ordinary shares issued and outstanding, total shareholders&amp;#8217; equity and total assets do not change; nor is there any impact on income or earnings per share. Therefore, previously filed consolidated financial statements for the fiscal year ended September 30, 2007 will not be restated. This share transfer has been reflected in these financial statements by reclassifying the balances of certain items as of October 1, 2007. The balances of donated shares and additional paid-in capital as of October 1, 2007 were credited and debited by $7,955,358 respectively, as set out in the consolidated statements of shareholders&amp;#8217; equity.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			In November 2007, Mr. Xiangqian Li delivered the 217,955 shares related to the 2005 performance threshold to BAK International pursuant to the Li Settlement Agreement; BAK International in turn delivered the shares to the Company. Such shares (other than those issued to investors pursuant to the 2008 Settlement Agreements, as described below) are now held by the Company. Upon receipt of these shares, the Company and BAK International released all claims and causes of action against Mr. Xiangqian Li regarding the shares, and Mr. Xiangqian Li released all claims and causes of action against the Company and BAK International regarding the shares. Under the terms of the Li Settlement Agreement, the Company commenced negotiations with the investors who participated in the Company&amp;#8217;s January 2005 private placement in order to achieve a complete settlement of BAK International&amp;#8217;s obligations (and the Company&amp;#8217;s obligations to the extent it has any) under the applicable agreements with such investors.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Beginning on March 13, 2008, the Company has entered into settlement agreements (the &amp;#8220;2008 Settlement Agreements&amp;#8221;) with certain investors in the January 2005 private placement. Since the other investors have never submitted any claims regarding this matter, the Company did not reach any settlement with them.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Pursuant to the 2008 Settlement Agreements, the Company and the settling investors have agreed, without any admission of liability, to a settlement and mutual release from all claims relating to the January 2005 private placement, including all claims relating to the escrow shares related to the 2005 performance threshold that had been placed into escrow by Mr. Xiangqian Li, as well as all claims, including claims for liquidated damages relating to registration rights granted in connection with the January 2005 private placement. Under the 2008 Settlement Agreement, the Company has made settlement payments to each of the settling investors of the number of shares of the Company&amp;#8217;s common stock equivalent to 50% of the number of the escrow shares related to the 2005 performance threshold these investors had claimed; aggregate settlement payments as of March 31, 2013 amounted to 73,749 shares. Share payments to date have been made in reliance upon the exemptions from registration provided by Section 4(2) and/or other applicable provisions of the Securities Act of 1933, as amended. In accordance with the 2008 Settlement Agreements, the Company filed a registration statement covering the resale of such shares which was declared effective by the SEC on June 26, 2008. As of March 31, 2013, we have not received any claim from the other investors who have not been covered by the &amp;#8220;2008 Settlement Agreements&amp;#8221; in the January 2005 private placement.&lt;/p&gt;
		&lt;p style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Pursuant to the Li Settlement Agreement, the 2008 Settlement Agreements and upon the release of the 217,955 escrow shares relating to the fiscal year 2006 performance threshold to the relevant investors, neither Mr. Li or the Company have any obligations to the investors who participated in the Company&amp;#8217;s January 2005 private placement relating to the escrow shares. &amp;#160;As of March 31, 2013, we have not received any claim from the other investors who have not been covered by the &amp;#8220;2008 Settlement Agreements&amp;#8221; in the January 2005 private placement.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			As we have transferred the 217,955 shares related to the 2006 performance threshold to the relevant investors in fiscal year 2007 and we also have transferred 73,749 shares relating to the 2005 performance threshold to the investors who had entered the &amp;#8220;2008 Settlement Agreements&amp;#8221; with us in fiscal year 2008, pursuant to &amp;#8220;Li Settlement Agreement&amp;#8221; and &amp;#8220;2008 Settlement Agreements&amp;#8221;, neither Mr. Li nor the Company has not had any remaining obligations to those related investors who participated in the Company&amp;#8217;s January 2005 private placement relating to the escrow shares.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			On October 26, 2012, the Company effected a 1 -for-5 reverse stock split of its issued and outstanding shares of common stock and a proportional reduction of its authorized shares of common stock. All common share and per share amounts, and exercise prices of common stock options disclosed herein and in the accompanying consolidated unaudited financial statements have been retroactively restated to reflect the reverse stock split.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company&amp;#8217;s condensed consolidated financial statements have been prepared under accounting principles generally accepted in the United States of America (&amp;#8220;US GAAP&amp;#8221;).&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			These condensed consolidated financial statements are unaudited. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these condensed consolidated financial statements, which are of a normal and recurring nature, have been included. The results reported in the condensed consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year. The following (a) condensed consolidated balance sheet as of September 30, 2012, which was derived from the Company&amp;#8217;s audited financial statements, and (b) the unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to those rules and regulations, though the Company believes that the disclosures made are adequate to make the information not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying footnotes of the Company for the year ended September 30, 2012.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. This basis of accounting differs in certain material respects from that used for the preparation of the books of account of the Company&amp;#8217;s principal subsidiaries, which are prepared in accordance with the accounting principles and the relevant financial regulations applicable to enterprises with limited liabilities established in the PRC, Hong Kong, India, Canada or Germany, the accounting standards used in the places of their domicile. The accompanying condensed consolidated financial statements reflect necessary adjustments not recorded in the books of account of the Company's subsidiaries to present them in conformity with US GAAP.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company has a working capital deficiency, accumulated deficit from recurring net losses incurred for the current period and prior years and significant short-term debt obligations maturing in less than one year as of September 30, 2012 and March 31, 2013. These factors raise substantial doubts about the Company&amp;#8217;s ability to continue as a going concern.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company accordingly has continued to develop a strategic plan (the &amp;#8220;Turnaround Plan&amp;#8221;). Under the Turnaround Plan, the Company will expand OEM market with new marketing strategies to increase revenue. At the same time, the Company will continue implementing cost reductions on both manufacturing costs and operating expenses to improve profit margins as well as reducing receivables outstanding through stronger credit controls. Due to adverse market conditions, the Company&amp;#8217;s gross profit decreased from 9.7% in the six months ended March 31, 2012 to a gross loss of 7.2% in the same period of 2013. The Company intends to improve gross margin through the following measures:-&lt;/p&gt;
		&lt;ul style="TEXT-ALIGN: justify"&gt;
			&lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
				Give production priority to orders for higher margin products&lt;/li&gt;
			&lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
				Expand our customer base in the electric vehicle and polymer market who often procure higher margin cylindrical and polymer products from the Company&lt;/li&gt;
			&lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
				Improve productivity to mitigate the negative impact of increasing production costs&lt;/li&gt;
		&lt;/ul&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Under the Turnaround Plan, the Company expects to obtain government grant income with respect to the R&amp;amp;D project &amp;#8220;key materials, Battery and Battery Pack for use in Electric Vehicles&amp;#8221; which was selected into the National Support List for the New-Energy Vehicle Industry Innovation Program. Also, the Company expects to complete the construction of the new corporate campus (Note 6) in the third quarter of 2013 and receive rental income from leasing of premises of the new corporate campus not occupied by the Company for its own use, from quarter 3 of FY2013, which will generate further positive cash flows to the Company&amp;#8217;s operating activities.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty related to the Company&amp;#8217;s ability to continue as a going concern.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;i&gt;Reclassifications&lt;/i&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Certain amounts included in the prior period financial statements have been reclassified to conform to the current period financial statement presentation as follows:&lt;/p&gt;
				&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td valign="top" width="5%"&gt;
					(1)&lt;/td&gt;
				&lt;td&gt;
					&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
						The current portion of long-term bank borrowings with maturity within one year of $4,772,738 was erroneously classified in long-term bank loans in the Company&amp;#8217;s consolidated balance sheet as of September 30, 2012, which was included in the 2012 annual report on Form 10-K filed with the SEC on December 31, 2012. The Company has reclassified these current maturities as a component of short-term bank loans. As a result of such reclassification, the current liabilities as of September 30, 2012 has changed from $321,087,227 to $325,859,965.&lt;/p&gt;
				&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td&gt;
					&amp;#160;&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td valign="top" width="5%"&gt;
					(2)&lt;/td&gt;
				&lt;td&gt;
					&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
						The change in pledged deposits was classified into cash flows from financing activities in the Company&amp;#8217;s condensed unaudited consolidated statement of cash flows for the six months ended March 31, 2012, which was included in the quarterly report on Form 10-Q filed with the SEC on May 10, 2012. The Company has reclassified these amounts as components of cash flows from investing activities. As a result of such reclassification, net cash used in investing activities for the six months ended March 31, 2012 has changed from $10,516,032 to $7,060,069, and net cash used in financing activities has changed from $12,602,387 to $16,058,350.&lt;/p&gt;
				&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td&gt;
					&amp;#160;&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td valign="top" width="5%"&gt;
					(3)&lt;/td&gt;
				&lt;td&gt;
					&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
						In presenting the Company&amp;#8217;s condensed interim consolidated statement of operations and comprehensive loss for the three months ended and six months ended March 31, 2012, government grant income was presented separately after operating loss. For those grants which are directly related to the Company&amp;#8217;s operations, the Company has reclassified and included them in the computation of operating income. Subsidies related for research and development activities and lease prepayments were credited against the related expenses when received. After such reclassification, research and development expenses, general and administrative expenses, total operating expenses and government grant income decreased to $709,956, $6,672,047, $9,556,345 and $28,607, respectively for the three months ended March 31, 2012. Research and development expenses, general and administrative expenses, total operating expenses and government grant income decreased to $1,196,230, $9,183,585, $20,478,747 and $76,912, respectively for the six months ended March 31, 2012.&lt;/p&gt;
				&lt;/td&gt;
			&lt;/tr&gt;
		&lt;/table&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b&gt;&lt;i&gt;Recently Issued Accounting Standards&lt;/i&gt; &lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			In February 2013, the FASB issued Accounting Standards Update No. 2013-02 Comprehensive Income (Topic 220): The objective of this update is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. generally accepted accounting principles (GAAP) to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (for example, inventory) instead of directly to income or expense in the same reporting period. For public entities, the amendments are effective prospectively for reporting periods beginning after December 15, 2012. The adoption of the provisions in this update did not have a significant impact on its consolidated financial statements.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company&amp;#8217;s consolidated financial statements upon adoption.&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
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  <cbak:PledgedDepositsTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;2. Pledged Deposits&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Pledged deposits as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="12%"&gt;
                  &lt;i&gt;September 30,&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="12%"&gt;
                  &lt;i&gt;March 31,&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  &lt;i&gt;2012&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  &lt;i&gt;2013&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Pledged deposits with banks for:&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Construction payable&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  129,768
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  1,658
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Bills payable&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  5,380,430
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  8,978,816
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                  5,510,198
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                  8,980,474
                &lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Deposits pledged for construction payable are generally released when the relevant construction projects are completed.&lt;/p&gt;</cbak:PledgedDepositsTextBlock>
  <us-gaap:ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;September 30,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Pledged deposits with banks for:&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Construction payable&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            129,768
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            1,658
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Bills payable&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            5,380,430
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            8,978,816
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            5,510,198
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            8,980,474
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock>
  <cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoRtbHJvmcKThreeSd contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">129768</cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoRtbHJvmcKThreeSd>
  <cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwobWswNineZkSixnmwz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1658</cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwobWswNineZkSixnmwz>
  <cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoSevenwFourNineOnetNineDzqpx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5380430</cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoSevenwFourNineOnetNineDzqpx>
  <cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoPFourQdQQHhrwFiveFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">8978816</cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoPFourQdQQHhrwFiveFive>
  <cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoFRsFourZerokwSevenhhFourG contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5510198</cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoFRsFourZerokwSevenhhFourG>
  <cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoKZvwThreeSQSixczGq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">8980474</cbak:ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoKZvwThreeSQSixczGq>
  <us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;3. Trade Accounts Receivable, net&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Trade accounts receivable as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;
                &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(As restated)&lt;/p&gt;
              &lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Trade accounts receivable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                107,781,638
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                83,197,293
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (33,244,428
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (31,531,678
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                74,537,210
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                51,665,615
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Bills receivable&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                2,912,381
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                6,306,300
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                77,449,591
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                57,971,915
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;An analysis of the allowance for doubtful accounts is as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;
                  &lt;i&gt;Six months&lt;/i&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;
                  &lt;i&gt;ended&lt;/i&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;
                  &lt;i&gt;March 31,2013&lt;/i&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                33,244,428
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Provision for the period&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                3,960,154
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Reversal for the period&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                (6,097,786
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Foreign exchange adjustment&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                424,882
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Balance at March 31, 2013&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                31,531,678
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
  <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;
          &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(As restated)&lt;/p&gt;
        &lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Trade accounts receivable&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          107,781,638
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          83,197,293
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (33,244,428
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (31,531,678
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          74,537,210
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          51,665,615
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Bills receivable&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          2,912,381
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          6,306,300
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          77,449,591
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          57,971,915
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoSixSQfbTSevenFivepvWT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">107781638</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoSixSQfbTSevenFivepvWT>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwomGfMptOnefxSevenPNine contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">83197293</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwomGfMptOnefxSevenPNine>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoKGgBXnTbzQmn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-33244428</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoKGgBXnTbzQmn>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoHBsxTlZeroBwqLl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-31531678</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoHBsxTlZeroBwqLl>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwocvCsFSevenNXLTwokThree contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">74537210</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwocvCsFSevenNXLTwokThree>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoThreeTWglWTwZeroVQN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">51665615</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoThreeTWglWTwZeroVQN>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoNtwkZeroEightmEightNinetsF contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2912381</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoNtwkZeroEightmEightNinetsF>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoNKvxrSixvdZeroldl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">6306300</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoNKvxrSixvdZeroldl>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoyTTwoNzThreeLWOnegbc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">77449591</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoyTTwoNzThreeLWOnegbc>
  <cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwozyOnesfHvFourtQSD contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">57971915</cbak:ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwozyOnesfHvFourtQSD>
  <us-gaap:ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="70%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;
            &lt;i&gt;Six months&lt;/i&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;
            &lt;i&gt;ended&lt;/i&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;
            &lt;i&gt;March 31,2013&lt;/i&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          33,244,428
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Provision for the period&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          3,960,154
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Reversal for the period&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          (6,097,786
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Foreign exchange adjustment&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          424,882
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Balance at March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          31,531,678
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwogrgbZeroztVTzwt contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">33244428</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwogrgbZeroztVTzwt>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwosTbbNinefBmFourqRW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">3960154</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwosTbbNinefBmFourqRW>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwomQSHghNZEightvvThree contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-6097786</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwomQSHghNZEightvvThree>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwoFourrKnQyLSGphL contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">424882</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwoFourrKnQyLSGphL>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTworThreeFiveBSixJlrThreewlz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">31531678</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTworThreeFiveBSixJlrThreewlz>
  <us-gaap:InventoryDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;4. Inventories&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Inventories as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Raw materials&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                19,999,192
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                15,819,566
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Work-in-progress&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                13,912,685
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                11,342,605
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Finished goods&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                31,471,952
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                27,484,022
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                65,383,829
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                54,646,193
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the three months ended March 31, 2012 and 2013, inventories write-down of $1.97
      million and $6.5
      million respectively were charged to cost of revenue.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the six months ended March 31, 2012 and 2013, inventories write-down of $1.97
      million and $25.8
      million respectively were charged to cost of revenue.
    &lt;/p&gt;</us-gaap:InventoryDisclosureTextBlock>
  <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Raw materials&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          19,999,192
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          15,819,566
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Work-in-progress&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          13,912,685
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          11,342,605
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Finished goods&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          31,471,952
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          27,484,022
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          65,383,829
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          54,646,193
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoFkhDxSEightwrCgx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">19999192</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoFkhDxSEightwrCgx>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwogSixVSZeropFourZJWyy contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">15819566</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwogSixVSZeropFourZJWyy>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoNTZtLyBBGtThreeL contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">13912685</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoNTZtLyBBGtThreeL>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoqtFSsCTwoCTFourhQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">11342605</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoqtFSsCTwoCTFourhQ>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwomlnmGdXWBWBy contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">31471952</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwomlnmGdXWBWBy>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwofmGrXlwHgZeropQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">27484022</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwofmGrXlwHgZeropQ>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoQNrPvFTwolTwoZeroHs contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">65383829</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoQNrPvFTwolTwoZeroHs>
  <cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoJhMgnnTwoqBKLC contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">54646193</cbak:ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoJhMgnnTwoqBKLC>
  <cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwovvcxSixPFourHqxThreeh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">1970000</cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwovvcxSixPFourHqxThreeh>
  <cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwoEightJMBvvmRRJQF contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">6500000</cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwoEightJMBvvmRRJQF>
  <cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwotSTwosGgXDWZRFour contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">1970000</cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwotSTwosGgXDWZRFour>
  <cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwoKTwokNMFivetThreeFbrX contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">25800000</cbak:InventoriesZeroOneSevenOneEightTwoOneEightTwoKTwokNMFivetThreeFbrX>
  <cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;5.&lt;/b&gt;
        &lt;/td&gt;
        &lt;td&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
            &lt;b&gt;Prepayments and Other Receivables and Recoverable from Loan Guarantee&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td colspan="2"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(a) Prepayments and other receivables as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;br/&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Prepayments for raw materials and others&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                4,458,058
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                3,023,049
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Staff advances&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1,014,814
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                863,383
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Obsolete asset disposal&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,005,409
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,018,059
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Prepaid operating expenses&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1,176,592
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1,095,565
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Advances to third parties&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,729,471
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Advances to related parties&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                238,078
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Value added taxes recoverable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,263,544
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,093,391
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Others&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                94,458
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                346,938
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,012,875
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,407,934
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (1,305,329
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (1,317,278
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                7,707,546
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                8,090,656
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Advances to unrelated third parties were interest-free, unsecured and repayable on demand.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013 and September 30, 2012, the Company advances to three related companies with common shareholder of MrXianqian Li, the Company&amp;#8217;s CEO. These loans to related companies were interest-free, unsecured and repayable on demand.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;An analysis of the allowance for staff advances and obsolete asset disposal is as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,305,329
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Recoveries for the period&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                (4,453
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Foreign exchange adjustment&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                16,402
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Balance at March 31, 2013&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                1,317,278
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Recoverable from loan guarantee&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As further mentioned in Note 16 (iii), the Company has paid a defaulted payment in respect of the guarantee to Shenzhen Langjin Technology Co., Ltd (&amp;#8220;Shenzhen Langjin&amp;#8221;). As of March 31, 2013, the Company expected to recover at least $4.6
      million from Shenzhen Langjin, of which $1,529,029
      had been received. On April 28, 2013, the Company received a further indemnification amount of $3,135,685.
    &lt;/p&gt;</cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock>
  <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Prepayments for raw materials and others&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          4,458,058
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          3,023,049
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Staff advances&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,014,814
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          863,383
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Obsolete asset disposal&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,005,409
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,018,059
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Prepaid operating expenses&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,176,592
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,095,565
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Advances to third parties&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,729,471
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Advances to related parties&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          238,078
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Value added taxes recoverable&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,263,544
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,093,391
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Others&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          94,458
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          346,938
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          9,012,875
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          9,407,934
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (1,305,329
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (1,317,278
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          7,707,546
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          8,090,656
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
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  <cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="70%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,305,329
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Recoveries for the period&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          (4,453
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Foreign exchange adjustment&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          16,402
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Balance at March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          1,317,278
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesTableTextBlock>
  <cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwobEightGkcMgZzTwofh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1305329</cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwobEightGkcMgZzTwofh>
  <cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoTwoJyFiveCmCSixmwkC contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-4453</cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoTwoJyFiveCmCSixmwkC>
  <cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoDqTbNineWEightvHQWd contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">16402</cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoDqTbNineWEightvHQWd>
  <cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoMJfpdCdEightKFiveEightJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1317278</cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoMJfpdCdEightKFiveEightJ>
  <cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwohVCThreeFcqJdbLW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">4600000</cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwohVCThreeFcqJdbLW>
  <cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwoZeroGVZTfNinePQlEightc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1529029</cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwoZeroGVZTfNinePQlEightc>
  <cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwoZeroyplThreezOnedHSrFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">3135685</cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwoZeroyplThreezOnedHSrFive>
  <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;6. Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(a) Property, plant and equipment as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;September 30,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              115,034,342
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              111,718,629
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Machinery and equipment&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              168,947,314
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              168,796,297
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Office equipment&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              2,624,137
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              2,668,477
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Motor vehicles&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,486,337
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,558,017
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              288,092,130
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              284,741,420
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Accumulated depreciation&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              (102,766,292
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              (113,590,590
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              51,714,066
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              71,104,788
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Prepayment for acquisition of property, plant and equipment&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,717,991
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              4,448,084
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Carrying amount&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              238,757,895
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              246,703,702
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(i) Depreciation expense for the six months ended March 31, 2012 and 2013 is included in the condensed consolidated statements of operations and comprehensive loss as follows:&lt;/i&gt;
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;i&gt;Three months ended March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;i&gt;Six months ended March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Cost of revenues&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              3,703,196
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              3,452,718
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              7,411,674
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              7,394,523
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Research and development expenses&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              149,438
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              143,699
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              289,785
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              280,416
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Sales and marketing expenses&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              43,096
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              34,271
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              86,861
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              66,853
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;General and administrative expenses&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              817,095
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              809,784
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              1,639,477
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              1,616,449
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4,712,825
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4,440,472
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              9,427,797
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              9,358,241
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(ii) Construction in Progress&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Construction in progress mainly comprises capital expenditures for construction of the Company&amp;#8217;s new corporate campus, including offices, factories and a Research and Development Test Centre.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the three months ended March 31, 2012 and 2013, the Company capitalized interest of $645,499
      and $659,803
      respectively to the cost of construction in progress.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the six months ended March 31, 2012 and 2013, the Company capitalized interest of $770,353
      and $1,369,663
      respectively to the cost of construction in progress.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(iii) Impairment charge&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the course of the Company&amp;#8217;s strategic review of its operations, the Company assessed the recoverability of the carrying value of certain property, plant and equipment which resulted in impairment losses of $11.4
      million and $11.4
      million for the three and six months ended March 31, 2013, respectively, and of
      nil
      and $2.7
      million for the three and six months ended March 31, 2012, respectively. The impairment charge represented the excess of carrying amounts of the Company&amp;#8217;s property, plant and equipment over the estimated discounted cash flows expected to be generated by the Company&amp;#8217;s production facilities in Shenzhen primarily for the production of aluminum-case cells.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Prepaid land use rights&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Prepaid land use rights as of September 30, 2012 and March 31, 2013 consisted of the followings:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;September 30,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid land use rights&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              36,977,372
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              37,442,597
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (4,473,511
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (4,690,061
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              32,503,861
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              32,752,536
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Amortization expenses of the prepaid land use rights were $285,246
      and $391,519
      for the three months ended March 31, 2012 and 2013 and $538,783
      and $577,454
      for the six months March 31, 2012 and 2013 respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company has committed to pledge its construction in progrss and land use rights certificate relating to the Company&amp;#8217;s Research and Development Test Centre (Note 7) to China Development Bank with the net carrying amount of $40,723,035
      as of March 31, 2013. On April 7, 2010, the pledge of the land use rights certificate to China Development Bank was approved by the relevant government bureau. On April 20, 2010, the relevant land use rights certificate was pledged to China Development Bank.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On March 12, 2012, the Company borrowed a non-interest bearing loan in the amount of approximately $13,402,926
      from a third-party Tianjin Zhantuo International Trading Co., Ltd. The Company has pledged one portion of its land use right located in Tianjin Industrial Park Zone with net book value of $9,577,458
      to Tianjin Zhantuo International Trading Co., Ltd.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (c) Intangible Assets, net
      &lt;br/&gt;
      &lt;br/&gt;
      Intangible assets as of March 31, 2013 and September 30, 2012 consist of the following:
    &lt;/p&gt;
        &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Trademarks, computer software and technology&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,073,138
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,422,468
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Less: Accumulated amortization&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                (445,075
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                (1,195,678
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                628,063
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                226,790
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intangible assets represent the trademarks, computer software and technology used for battery production and research.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Amortization expenses were $332,257
      and $54,149
      for the three months ended March 31, 2012 and 2013 and $360,239
      and $86,817
      for six months ended March 31, 2012 and 2013 respectively.
    &lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
  <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          115,034,342
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          111,718,629
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Machinery and equipment&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          168,947,314
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          168,796,297
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Office equipment&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          2,624,137
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          2,668,477
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Motor vehicles&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,486,337
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,558,017
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          288,092,130
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          284,741,420
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Accumulated depreciation&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          (102,766,292
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          (113,590,590
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          51,714,066
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          71,104,788
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Prepayment for acquisition of property, plant and equipment&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,717,991
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          4,448,084
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Carrying amount&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          238,757,895
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          246,703,702
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoPJqZtnGbbtzc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">115034342</cbak:ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoPJqZtnGbbtzc>
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  <cbak:ScheduleOfDepreciationExpenseTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;i&gt;Three months ended March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;i&gt;Six months ended March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Cost of revenues&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          3,703,196
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          3,452,718
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          7,411,674
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          7,394,523
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Research and development expenses&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          149,438
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          143,699
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          289,785
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          280,416
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Sales and marketing expenses&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          43,096
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          34,271
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          86,861
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          66,853
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;General and administrative expenses&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          817,095
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          809,784
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          1,639,477
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          1,616,449
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          4,712,825
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          4,440,472
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          9,427,797
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          9,358,241
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfDepreciationExpenseTableTextBlock>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoFNineTFvThreeSevendThreeChn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">3703196</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoFNineTFvThreeSevendThreeChn>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoKZxrmWZLTZbTwo contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">3452718</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoKZxrmWZLTZbTwo>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoGTtNKFtGnHHn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7411674</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoGTtNKFtGnHHn>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoBztkmSEightpOneknq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7394523</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoBztkmSEightpOneknq>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwobxwxFDSixMzCHZero contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">149438</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwobxwxFDSixMzCHZero>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoSixmBkCNMLVZXFour contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">143699</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoSixmBkCNMLVZXFour>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoEightQnvNineCThreevkhOneL contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">289785</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoEightQnvNineCThreevkhOneL>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoMZerobhfgKmrszl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">280416</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoMZerobhfgKmrszl>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoLVfTxZerondZerocvT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">43096</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoLVfTxZerondZerocvT>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoNzMbThreehSevenEightdStv contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">34271</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoNzMbThreehSevenEightdStv>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoZerokhSNinemNtqkLn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">86861</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoZerokhSNinemNtqkLn>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwozXBggnhJDZTwoZero contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">66853</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwozXBggnhJDZTwoZero>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwonFourvRkZxFFSixTwoZero contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">817095</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwonFourvRkZxFFSixTwoZero>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwokSevenbZkdxZeroCLgN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">809784</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwokSevenbZkdxZeroCLgN>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwopTFourThreelBWmcSevenyP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1639477</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwopTFourThreelBWmcSevenyP>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoHyTworFZeroHSixvchk contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1616449</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoHyTworFZeroHSixvchk>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoXNineXOneFiveJDkslmV contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">4712825</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoXNineXOneFiveJDkslmV>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoSevenhxNineTpTwoEightdHFourn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">4440472</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoSevenhxNineTpTwoEightdHFourn>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoyVTgPmxLXRRz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9427797</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoyVTgPmxLXRRz>
  <cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoBBqVMHhzhGgd contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9358241</cbak:ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoBBqVMHhzhGgd>
  <cbak:ScheduleOfPrepaidLandUseRightsTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid land use rights&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          36,977,372
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          37,442,597
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (4,473,511
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (4,690,061
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          32,503,861
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          32,752,536
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfPrepaidLandUseRightsTableTextBlock>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwokZeroZerorThreeFivexyRzcl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">36977372</cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwokZeroZerorThreeFivexyRzcl>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoSevenEightfLTwowcDwkGR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">37442597</cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoSevenEightfLTwowcDwkGR>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoZDVrllFGvzgTwo contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-4473511</cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoZDVrllFGvzgTwo>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoJhMwxTXFlsThreeJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-4690061</cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoJhMwxTXFlsThreeJ>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoRbJkzTdTlSevenJm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">32503861</cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoRbJkzTdTlSevenJm>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoDLZqgCtrNXLw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">32752536</cbak:ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoDLZqgCtrNXLw>
  <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Trademarks, computer software and technology&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,073,138
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,422,468
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Less: Accumulated amortization&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (445,075
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (1,195,678
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          628,063
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          226,790
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
  <cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoFiveNgvSevenmllrdLQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1073138</cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoFiveNgvSevenmllrdLQ>
  <cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoLvgXbdSevenQhTwovx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1422468</cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoLvgXbdSevenQhTwovx>
  <cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoZerovSThreezSixVTTwoThreeSx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-445075</cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoZerovSThreezSixVTTwoThreeSx>
  <cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoFDTlThreeOnemPSevenMcT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-1195678</cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoFDTlThreeOnemPSevenMcT>
  <cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoGkdOneKRdWwRmT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">628063</cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoGkdOneKRdWwRmT>
  <cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoNineNineMThreelJXrBPkZero contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">226790</cbak:ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoNineNineMThreelJXrBPkZero>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoOneTlyxlslEightrEightSeven contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">645499</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoOneTlyxlslEightrEightSeven>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwopfZeroPTwoXSixqFLfc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">659803</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwopfZeroPTwoXSixqFLfc>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoznfFourwFiveDKJkKFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">770353</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoznfFourwFiveDKJkKFive>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwohlsFiveKrDSixqPKz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1369663</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwohlsFiveKrDSixqPKz>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFxnfqZLFCmks contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">11400000</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFxnfqZLFCmks>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoNThreeNineFourPKvWSixFiveQq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">11400000</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoNThreeNineFourPKvWSixFiveQq>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoRQhbSixNRyrgny contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">0</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoRQhbSixNRyrgny>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoXWgNineFKGXTmvT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">2700000</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoXWgNineFKGXTmvT>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwocHZZeroKFOneCVVyl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">285246</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwocHZZeroKFOneCVVyl>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwobEightMhxZnCWglz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">391519</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwobEightMhxZnCWglz>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwodGCvKfTsdzNc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">538783</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwodGCvKfTsdzNc>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFivewzPHbwsNkhX contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">577454</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFivewzPHbwsNkhX>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoffThreeTGPqkThreegHNine contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">40723035</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoffThreeTGPqkThreegHNine>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoSixdrDTwosmBZZGt contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">13402926</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoSixdrDTwosmBZZGt>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwobmLSPmqPJlnF contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9577458</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwobmLSPmqPJlnF>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoTThreeWGckNinerVDbh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">332257</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoTThreeWGckNinerVDbh>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoZEightOnedFivectOnepDTt contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">54149</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoZEightOnedFivectOnepDTt>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoKmVNZeroZeromMfvcx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">360239</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoKmVNZeroZeromMfvcx>
  <cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFiveMmggSgNmplx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">86817</cbak:PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFiveMmggSgNmplx>
  <us-gaap:ShortTermDebtTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;7. Short-term Bank Loans&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company had several short-term bank loans and current maturities of long term loans with aggregate outstanding balances of $156,154,525
      and $162,786,110, respectively. The loans were primarily obtained for general working capital, carried at interest rates ranging from
      4.4% to
      6.9% per annum, and had maturity dates ranging from
      6
      to
      12
      months. The loans are guaranteed by Mr. Xiangqian Li, who did not receive any compensation for acting as a guarantor. These facilities were also secured by the Company&amp;#8217;s assets with the following carrying values:
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;For short- term bank loans&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Inventories&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                23,863,691
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                24,163,958
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Machinery and equipment, net&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                47,255,604
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                44,076,028
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Land use rights, buildings and construction in progress of BAK Industrial Park&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                107,140,980
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                105,336,168
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Land use rights #1 of Tianjin Industrial Park Zone&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                23,970,502
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                23,907,306
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                202,230,777
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                197,483,460
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;For long- term bank loans (Note 8)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Land use right and construction in progress of Research and Development Test Centre&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                34,796,887
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                40,723,035
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;For other long- term loans&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Land use rights #2 of Tianjin Industrial Park Zone&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,566,555
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,577,458
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                246,594,219
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                247,783,953
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;</us-gaap:ShortTermDebtTextBlock>
  <us-gaap:ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;September 30,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;For short- term bank loans&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Inventories&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            23,863,691
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            24,163,958
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Machinery and equipment, net&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            47,255,604
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            44,076,028
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Land use rights, buildings and construction in progress of BAK Industrial Park&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            107,140,980
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            105,336,168
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Land use rights #1 of Tianjin Industrial Park Zone&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            23,970,502
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            23,907,306
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            202,230,777
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            197,483,460
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;For long- term bank loans (Note 8)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Land use right and construction in progress of Research and Development Test Centre&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            34,796,887
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            40,723,035
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;For other long- term loans&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Land use rights #2 of Tianjin Industrial Park Zone&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            9,566,555
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            9,577,458
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            246,594,219
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            247,783,953
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoybSevenVFcOneQHFiveOneq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">23863691</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoybSevenVFcOneQHFiveOneq>
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  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoZeroZhSevenwThreeMPNinewEightH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">47255604</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoZeroZhSevenwThreeMPNinewEightH>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoPFivePOneSixyZOneFiveyTc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">44076028</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoPFivePOneSixyZOneFiveyTc>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwodFZEightpGmchSQR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">107140980</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwodFZEightpGmchSQR>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoEightFVCPEightlKpSixqx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">105336168</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoEightFVCPEightlKpSixqx>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoDXFourzhRFRFiveDTm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">23970502</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoDXFourzhRFRFiveDTm>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoGrlZHhMQpEightyM contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">23907306</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoGrlZHhMQpEightyM>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoVSevensNFourdSixKJXOneJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">202230777</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoVSevensNFourdSixKJXOneJ>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoTwowcNtSCLEightxBB contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">197483460</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoTwowcNtSCLEightxBB>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwotrfKprSZqTzM contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">34796887</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwotrfKprSZqTzM>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwokWThreecThreehOneZLqkJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">40723035</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwokWThreecThreehOneZLqkJ>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwodWdLhwpFiveJqSixr contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9566555</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwodWdLhwpFiveJqSixr>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwozTZXVTSixThreeFMpw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9577458</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwozTZXVTSixThreeFMpw>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoMvgRmZeroXTlwWv contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">246594219</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoMvgRmZeroXTlwWv>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoXzgKrtgbmFlH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">247783953</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoXzgKrtgbmFlH>
  <cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwofTzBSTSevenSTwoKZerop contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">156154525</cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwofTzBSTSevenSTwoKZerop>
  <cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwonrBhGCSixSQkkW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">162786110</cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwonrBhGCSixSQkkW>
  <cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogXwrFourWOneCZerobbR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="3">0.044</cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogXwrFourWOneCZerobbR>
  <cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogqcFourThreeTNnsThreelw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="3">0.069</cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogqcFourThreeTNnsThreelw>
  <cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwoGSevenlSixCnCQSevenNineym contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">6</cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwoGSevenlSixCnCQSevenNineym>
  <cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwopTwoWmXTHqXNLSeven contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="m" decimals="0">12</cbak:ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwopTwoWmXTHqXNLSeven>
  <us-gaap:LongTermDebtTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;8. Long-term Bank Loans&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Long-term bank loans as of September 30, 2012 and March 31, 2013 as follow:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;September 30,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Long-term bank loan&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              23,656,458
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              22,343,160
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Current portion included in short-term bank loans (Note 7)&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
              (4,772,738
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
              (6,443,714
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
              18,883,720
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
              15,899,446
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The entire loan amount was borrowed under a six-year long-term loan credit facility from China Development Bank, bearing interest at the benchmark rate of the People&amp;#8217;s Bank of China (&amp;#8220;PBOC&amp;#8221;) for two-year to three-year long-term loans, which is currently
      6.878% per annum.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The long-term bank loan with China Development Bank is: (i) guaranteed by Mr. Xiangqian Li; (ii) secured by certain shares of the Company owned by Mr. Xiangqian Li; and (iii) secured by the property ownership and a land use rights certificate relating to the land on which the Company&amp;#8217;s Research and Development Test Centre is to be constructed and the facilities to be constructed thereon. The net carrying amount of the secured buildings and prepaid land use rights were $39,473,807
      and $1,249,228, respectively, as of March 31, 2013 and were $33,563,180
      and $1,233,707, respectively, as of September 30, 2012. (Note 7)
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Mr. Xiangqian Li did not receive any compensation for pledging his shares in the Company or acting as guarantor for the above long-term bank loans.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The aggregate maturities of long-term bank loans as of March 31, 2013 are as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                -2013
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                -2014
              &lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                3,221,857
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                -2015
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                8,054,643
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                -2016
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                4,622,946
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                15,899,446
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:LongTermDebtTextBlock>
  <cbak:ScheduleOfLongTermBankLoansTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Long-term bank loan&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          23,656,458
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          22,343,160
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Current portion included in short-term bank loans (Note 7)&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (4,772,738
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (6,443,714
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          18,883,720
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          15,899,446
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfLongTermBankLoansTableTextBlock>
  <cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwozZJwXXzscftR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">23656458</cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwozZJwXXzscftR>
  <cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwogJHffnTTwoXVFN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">22343160</cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwogJHffnTTwoXVFN>
  <cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwodSXqNbEightwZDKd contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-4772738</cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwodSXqNbEightwZDKd>
  <cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwoFivefBSevenqZFourFourrLsc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-6443714</cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwoFivefBSevenqZFourFourrLsc>
  <cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwoWJnLDSMZVZerogFour contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">18883720</cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwoWJnLDSMZVZerogFour>
  <cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwozmEightNqTwoKqnZFN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">15899446</cbak:ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwozmEightNqTwoKqnZFN>
  <us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          -2013
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          -2014
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          3,221,857
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          -2015
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          8,054,643
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          -2016
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          4,622,946
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          15,899,446
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock>
  <cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwoMStVpTlGkQFiveZ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwoMStVpTlGkQFiveZ>
  <cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwokTwoFiveJMcHbRTQh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">3221857</cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwokTwoFiveJMcHbRTQh>
  <cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwopBNTSBkThreekslThree contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">8054643</cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwopBNTSBkThreekslThree>
  <cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwoXrghlJWFXVkQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">4622946</cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwoXrghlJWFXVkQ>
  <cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwopbmTNSZThreeMTVB contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">15899446</cbak:ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwopbmTNSZThreeMTVB>
  <cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwopKlKfNGThreewqEightc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="5">0.06878</cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwopKlKfNGThreewqEightc>
  <cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoThreeQTmWRDtZeroyfF contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">39473807</cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoThreeQTmWRDtZeroyfF>
  <cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoSixDkcFourVcJpwDg contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1249228</cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoSixDkcFourVcJpwDg>
  <cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoOnezSmTCCgmqqP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">33563180</cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoOnezSmTCCgmqqP>
  <cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoRRFvbTwoQdSfst contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1233707</cbak:LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoRRFvbTwoQdSfst>
  <cbak:OtherLongTermLoanTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;9. Other Long-term Loans&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company had interest-free and unsecured advances of $2,495,855
      and $2,527,256
      respectively from Tianjin Aifuyi Auto Parts. Co., Ltd, an unrelated party to the Company. This loan is repayable by September 30, 2014.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company had advances of $5,090,921
      and $13,402,926
      from Tianjin Zhantuo International Trading Co., Ltd, an unrelated party of the Company. The loans are non interest bearing and amounted to $5,154,972
      and $8,247,954
      repayable by September 30, 2014 and December 31, 2014 respectively. These loans were secured by the Company&amp;#8217;s land use rights with a carrying amount of $9,577,458
      and $9,566,555
      as of March 31, 2013 and September 30, 2012 respectively (Note 7).
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The aggregate maturities of other long-term loans as of March 31, 2013 are as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;
                  -2013
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  &amp;#160;
                  -
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  -2014
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  7,682,228
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;- 2015 and thereafter&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  8,247,954
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                  15,930,182
                &lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</cbak:OtherLongTermLoanTextBlock>
  <cbak:ScheduleOfMaturitiesOfOtherLongtermLoansTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            -2013
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            &amp;#160;
            -
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            -2014
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            7,682,228
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;- 2015 and thereafter&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            8,247,954
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            15,930,182
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfMaturitiesOfOtherLongtermLoansTableTextBlock>
  <cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoOneGBpDZRrmbFg contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoOneGBpDZRrmbFg>
  <cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolBTJmwkzGTThreev contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7682228</cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolBTJmwkzGTThreev>
  <cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwopWqMfOnepXHdFz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">8247954</cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwopWqMfOnepXHdFz>
  <cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwogNinePbMThreeThreevPHwZ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">15930182</cbak:ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwogNinePbMThreeThreevPHwZ>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoqSixrLWHGThreeOnebbp contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2495855</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoqSixrLWHGThreeOnebbp>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoZeroBSixSevenSevenkBcMSevenHQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2527256</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoZeroBSixSevenSevenkBcMSevenHQ>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolTwoTpTSevenTwoDFourVHFour contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5090921</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolTwoTpTSevenTwoDFourVHFour>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwohgqLBRmsLkSixc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">13402926</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwohgqLBRmsLkSixc>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwodPEightSixSevenZeroQpFZeroBp contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5154972</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwodPEightSixSevenZeroQpFZeroBp>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoCvJRFHCkRkZTwo contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">8247954</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoCvJRFHCkRkZTwo>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoplOnezFiveTvVThreelSevend contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9577458</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoplOnezFiveTvVThreelSevend>
  <cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwodFourzqwZerohThreespzG contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9566555</cbak:OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwodFourzqwZerohThreespzG>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;10. Accrued Expenses and Other Payables&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accrued expenses and other payables as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;(As restated)&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Construction costs payable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,688,862
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                8,485,566
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Equipment purchase payable&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                5,465,281
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                3,216,699
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Customer deposits&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                4,097,251
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                3,812,108
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Advance from an unrelated third party&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                5,727,286
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                7,861,331
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Advance from related parties (note)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,224,287
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Other payables and accruals&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                7,183,311
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                8,877,117
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Staff and workers&amp;#8217; welfare and bonus&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                574,153
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                560,689
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                25,960,431
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                32,813,510
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In 2012, the Company obtained interest-free loans from related parties which are under the common control of Mr. Xiangqian Li. These loans are payable upon demand.&lt;/p&gt;</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
  <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;September 30,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;(As restated)&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Construction costs payable&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            1,688,862
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            8,485,566
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Equipment purchase payable&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            5,465,281
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            3,216,699
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Customer deposits&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            4,097,251
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            3,812,108
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Advance from an unrelated third party&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            5,727,286
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            7,861,331
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Advance from related parties (note)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            1,224,287
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Other payables and accruals&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            7,183,311
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            8,877,117
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Staff and workers&amp;#8217; welfare and bonus&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            574,153
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            560,689
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            25,960,431
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            32,813,510
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoRdFiveQSevenTxOnehvr contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1688862</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoRdFiveQSevenTxOnehvr>
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  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoSevenKrHLwRSNTQX contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5465281</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoSevenKrHLwRSNTQX>
  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoFcmTJPMlSevenSevenVW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">3216699</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoFcmTJPMlSevenSevenVW>
  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgCsdTvDDFourfd contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">4097251</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgCsdTvDDFourfd>
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  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoStnKmghmmLFW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5727286</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoStnKmghmmLFW>
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  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoHFourtOnePfmqcqnR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1224287</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoHFourtOnePfmqcqnR>
  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoTkMmgHkCpfz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoTkMmgHkCpfz>
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  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoZeroTwoGtzfNinevbkZJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">560689</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoZeroTwoGtzfNinevbkZJ>
  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgPWWwSevenFourBkSThree contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">25960431</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgPWWwSevenFourBkSThree>
  <cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoJTwoqSixEightCzVZDEightH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">32813510</cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoJTwoqSixEightCzVZDEightH>
  <us-gaap:OtherLiabilitiesDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;11. Deferred Revenue and Other Long-term Payables&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(a) Deferred Revenue&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Deferred revenue mainly represents a government grant subsidy for additional cost of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon of
      35
      years.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Other Long-term Payables&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other long-term payables as of September 30, 2012 and March 31, 2013 consist of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Government subsidies received for:-&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;- Automated high-power lithium battery project from the National Development and Reform Commission and Ministry of Industry and Information Technology&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                7,913,200
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                8,012,759
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;- New energy innovation project from the Ministry of Finance&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                9,665,571
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;- Various lithium battery related projects from various government authorities&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                2,384,126
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                4,197,426
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Others&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                67,046
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                10,364,372
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                21,875,756
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company will recognize these grant as income or offset with related expenditure when there were no present and future obligation for the subsidized projects.&lt;/p&gt;</us-gaap:OtherLiabilitiesDisclosureTextBlock>
  <cbak:ScheduleOfGovernmentSubsidiesTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;September 30,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;
            &lt;i&gt;March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Government subsidies received for:-&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;- Automated high-power lithium battery project from the National Development and Reform Commission and Ministry of Industry and Information Technology&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            7,913,200
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            8,012,759
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;- New energy innovation project from the Ministry of Finance&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            9,665,571
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;- Various lithium battery related projects from various government authorities&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            2,384,126
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            4,197,426
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Others&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            67,046
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            10,364,372
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            21,875,756
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfGovernmentSubsidiesTableTextBlock>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwostKFivezTTGTJJz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7913200</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwostKFivezTTGTJJz>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwofDqdFiveSevenQkMBwl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">8012759</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwofDqdFiveSevenQkMBwl>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwokZrhPSevenSixNdHZeroh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwokZrhPSevenSixNdHZeroh>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoXfRnwDNineNdgNV contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9665571</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoXfRnwDNineNdgNV>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoZeroRPFZcVOneTkPH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2384126</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoZeroRPFZcVOneTkPH>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTworKTPFourTwoVvTySevenT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">4197426</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTworKTPFourTwoVvTySevenT>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwonSTPcDbRVqOneh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">67046</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwonSTPcDbRVqOneh>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoEightykxCFEightNrdnk contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoEightykxCFEightNrdnk>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoBRnXwcFivenlQFT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">10364372</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoBRnXwcFivenlQFT>
  <cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoVtQTQqZMhkvm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">21875756</cbak:ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoVtQTQqZMhkvm>
  <cbak:DeferredRevenueAndOtherLongtermPayablesZeroOneSevenOneEightTwoOneEightTwokPvdNfVQFcMC contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="0">35</cbak:DeferredRevenueAndOtherLongtermPayablesZeroOneSevenOneEightTwoOneEightTwokPvdNfVQFcMC>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;12. Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (a)
      &lt;i&gt;Income taxes in the consolidated statements of comprehensive loss&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s provision for income taxes consisted of:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="90%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" width="23%"&gt;
                &lt;b&gt;For the Three Months&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" width="23%"&gt;
                &lt;b&gt;For the Six Months&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
                &lt;b&gt;ended March 31,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
                &lt;b&gt;ended March 31,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;PRC income tax:&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Current&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                213,424
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                244,822
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Deferred&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                7,846
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                5,780,842
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                2,121,856
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                5,781,450
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                7,846
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                5,994,266
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                2,121,856
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                6,026,272
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;strong&gt;United States Tax&lt;/strong&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      China BAK is subject to statutory tax rate of
      35% under United States of America tax law. No provision for income taxes in the United States or elsewhere has been made as China BAK had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Canada States Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK Canada is subject to statutory tax rate of
      38% under Canada tax law. No provision for income taxes in Canada has been made as BAK Canada had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;German States Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK Europe is subject to
      25% statutory tax rate under Germany tax law.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;India Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK India is subject to
      30% statutory tax rate under India tax law. No provision for income taxes in India has been made as BAK India had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Hong Kong Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK International is subject to Hong Kong profits tax rate of
      16.5% . Management of BAK International has determined that all income and expenses are offshore and not subject to Hong Kong profits tax. As a result, BAK International did not incur any Hong Kong profits tax during the periods presented.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;PRC Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Shenzhen BAK is entitled to a preferential enterprise income tax rate of
      15% for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK Electronics and BAK Tianjin are subject to an income tax rate of
      25%. BAK Electronics and BAK Tianjin did not incur any enterprise income tax for the current year due to cumulative tax losses.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A reconciliation of the provision for income taxes determined at the statutory income tax to the Company's income tax expenses as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" width="23%"&gt;
              &lt;b&gt;For the Three Months&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" width="23%"&gt;
              &lt;b&gt;For the Six Months&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;b&gt;ended March 31,&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;b&gt;ended March 31,&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2012&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2013&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2012&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2013&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;(As restated)&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Loss before income taxes&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,620,202
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (13,694,111
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,325,946
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (41,827,854
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;United States federal corporate income tax rate&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Income tax computed at United States statutory corporate&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              5,467,071
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              4,792,939
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              5,364,081
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              14,639,749
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;income tax rate&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Reconciling items:&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Rate differential for PRC earnings&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (2,542,096
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (2,726,524
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (1,624,531
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (8,061,891
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Loss not recognized as deferred tax assets&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (2,912,297
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (2,245,771
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (3,385,665
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (6,533,102
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Valuation allowance on deferred tax assets&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (7,846
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (5,780,842
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (2,121,866
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (5,781,450
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Share based payment&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (12,678
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (34,068
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (76,739
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (76,434
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Under-provision in prior year&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              (277,136
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              (213,144
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;
              &lt;b&gt;Income tax expenses&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &lt;b&gt;
                (7,846
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &lt;b&gt;
                &amp;#160;(
                5,994,266
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              &lt;b&gt;
                (2,121,856
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &lt;b&gt;
                (6,026,272
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company&amp;#8217;s U.S. entity, had net operating loss carry forwards of $2,206,951
      and $2,690,063, respectively, available to reduce future taxable income which will expire in various years through 2030 and the Company&amp;#8217;s PRC subsidiaries had net operating loss carry forwards of $56,467,856
      and $104,764,412
      which will expires in various years through 2018. Management believes it is more likely than not that the Company will not realize these potential tax benefits as the Company&amp;#8217;s U.S. operations will not generate any operating profits in the foreseeable future. As a result, the full amount of the valuation allowance was provided against the potential tax benefits.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Deferred tax assets and deferred tax liabilities&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of September 30, 2012 and March 31, 2013 are presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;Sep 30, 2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;Mar 31, 2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;
              &lt;b&gt;Deferred tax assets&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Short-term&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Trade accounts receivable&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              8,651,151
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              12,447,987
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Inventories&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              3,104,830
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              5,291,639
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Accrued expenses and other payables&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              597,130
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              713,875
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (8,353,068
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (18,453,501
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160;Short-term deferred tax assets&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              4,000,043
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Property, plant and equipment&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              4,877,766
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              6,580,441
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Net operating loss carried forward&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              12,271,943
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              19,924,429
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (15,412,728
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (26,504,870
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term deferred tax assets&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,736,981
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Total net deferred tax assets&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              5,737,024
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;
              &lt;b&gt;Deferred tax liabilities:&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Property, plant and equipment&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (759,394
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (768,948
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;
              &lt;b&gt;Net deferred tax assets&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              (759,394
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              (768,948
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="90%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="23%"&gt;
          &lt;b&gt;For the Three Months&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="23%"&gt;
          &lt;b&gt;For the Six Months&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;b&gt;ended March 31,&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;b&gt;ended March 31,&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;PRC income tax:&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Current&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          213,424
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          244,822
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Deferred&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          7,846
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          5,780,842
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          2,121,856
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          5,781,450
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          7,846
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          5,994,266
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          2,121,856
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          6,026,272
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwotmZeroZerotwPFKpQZ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwotmZeroZerotwPFKpQZ>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoMqTwoSevenZerorEightkDLzX contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">213424</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoMqTwoSevenZerorEightkDLzX>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoTMOneWZZHLThreeMXJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoTMOneWZZHLThreeMXJ>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwokhknGvVNMFiveSH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">244822</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwokhknGvVNMFiveSH>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoQnvzVnzXThreeVgT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7846</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoQnvzVnzXThreeVgT>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoGmFourMfRmgTwowst contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5780842</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoGmFourMfRmgTwowst>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoxBvWMFivelSevenMCnZero contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2121856</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoxBvWMFivelSevenMCnZero>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoSFiveCNineGTEightgkmDFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5781450</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoSFiveCNineGTEightgkmDFive>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoEightgOneBsTPbTwoxDy contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7846</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoEightgOneBsTPbTwoxDy>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoBxQHdTnQOneSFR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5994266</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoBxQHdTnQOneSFR>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwovxySixpnyEightbbpx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2121856</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwovxySixpnyEightbbpx>
  <cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoSixygFiveFiveLmkDKZEight contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">6026272</cbak:ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoSixygFiveFiveLmkDKZEight>
  <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="23%"&gt;
          &lt;b&gt;For the Three Months&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="23%"&gt;
          &lt;b&gt;For the Six Months&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;b&gt;ended March 31,&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;b&gt;ended March 31,&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;(As restated)&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Loss before income taxes&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (15,620,202
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (13,694,111
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (15,325,946
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (41,827,854
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;United States federal corporate income tax rate&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Income tax computed at United States statutory corporate&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          5,467,071
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          4,792,939
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          5,364,081
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          14,639,749
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;income tax rate&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Reconciling items:&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Rate differential for PRC earnings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (2,542,096
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (2,726,524
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (1,624,531
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (8,061,891
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Loss not recognized as deferred tax assets&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (2,912,297
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (2,245,771
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (3,385,665
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (6,533,102
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Valuation allowance on deferred tax assets&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (7,846
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (5,780,842
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (2,121,866
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (5,781,450
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Share based payment&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (12,678
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (34,068
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (76,739
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (76,434
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Under-provision in prior year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          (277,136
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          (213,144
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;b&gt;Income tax expenses&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &lt;b&gt;
            (7,846
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &lt;b&gt;
            &amp;#160;(
            5,994,266
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          &lt;b&gt;
            (2,121,856
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &lt;b&gt;
            (6,026,272
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
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  <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;Sep 30, 2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;Mar 31, 2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Deferred tax assets&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Short-term&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Trade accounts receivable&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          8,651,151
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          12,447,987
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Inventories&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          3,104,830
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          5,291,639
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Accrued expenses and other payables&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          597,130
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          713,875
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (8,353,068
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (18,453,501
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160;Short-term deferred tax assets&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          4,000,043
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Property, plant and equipment&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          4,877,766
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          6,580,441
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Net operating loss carried forward&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          12,271,943
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          19,924,429
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (15,412,728
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (26,504,870
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term deferred tax assets&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,736,981
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Total net deferred tax assets&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          5,737,024
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Deferred tax liabilities:&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Property, plant and equipment&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (759,394
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (768,948
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;b&gt;Net deferred tax assets&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          (759,394
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          (768,948
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
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  <cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwovCKFxEightEightWsySixZero contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="3">0.165</cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwovCKFxEightEightWsySixZero>
  <cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoDJGpBDdTwoRKfx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">0.15</cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoDJGpBDdTwoRKfx>
  <cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFiveTtKSevenbSevenGTtgTwo contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">0.25</cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFiveTtKSevenbSevenGTtgTwo>
  <cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoVSixQdFivegpHMPSm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2206951</cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoVSixQdFivegpHMPSm>
  <cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoSevenKcJqThreeFQKEightpq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2690063</cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoSevenKcJqThreeFQKEightpq>
  <cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoSwdVsTxTvlTwoh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">56467856</cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoSwdVsTxTvlTwoh>
  <cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFiveFvLzyFmvbGl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">104764412</cbak:IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFiveFvLzyFmvbGl>
  <us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;13. Share-based Compensation&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(i) Options&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company grants share options to officers and employees and restricted shares of common stock to its non-employee directors as rewards for their services.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Stock Option Plan&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In May 2005, the Board of Directors adopted the China BAK Battery, Inc. 2005 Stock Option Plan (the &amp;#8220;Plan&amp;#8221;). The Plan originally authorized the issuance of up to
      800,000
      shares of the Company&amp;#8217;s common stock, pursuant to stock options granted under the Plan, or as grants of restricted stock. The exercise price of options granted pursuant to the Plan must be at least equal to the fair market value of the Company&amp;#8217;s common stock at the date of the grant. Fair market value is determined at the discretion of the designated committee on the basis of reported sales prices for the Company&amp;#8217;s common stock over a ten-business-day period ending on the grant date. The Plan will terminate on May 16, 2055. On July 28, 2008, the Company&amp;#8217;s stockholders approved certain amendments to the Plan, including an amendment increasing the total number of shares available for issuance under the Plan to
      1,600,000.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan, the Company granted options to purchase
      400,000
      shares of common stock with an exercise price of $31.25
      per share and a contractual life of
      6
      years on May 16, 2005. In accordance with the vesting provisions of the grants, the options became vested and exercisable under the following schedule: Percentage of Initial
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid"&gt;Number of Shares&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;Options Issued&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;Vesting Date&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center" bgcolor="#e6efff"&gt;
              160,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;
              40%
            &lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;July 1, 2007&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center"&gt;
              120,000
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="30%"&gt;
              30%
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="30%"&gt;January 1, 2008&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid"&gt;
              120,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;
              30%
            &lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;July 1, 2008&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 3px double"&gt;
              400,000
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 3px double" width="30%"&gt;
              100%
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="30%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Subsequent to the grant date, options to purchase
      40,000
      shares of common stock were forfeited because the optionees terminated their employment with the Company. In addition, on September 28, 2006, options to purchase a total of
      280,000
      shares of common stock were cancelled pursuant to the Termination and Release Agreements signed on that day.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan, the Company also granted options to purchase
      300,300
      shares of the Company&amp;#8217;s common stock with a weighted-average exercise price of $19.68
      per share on June 25, 2007. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from March 31, 2007 to February 9, 2012 according to each employee&amp;#8217;s respective agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              121,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              16.45
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              121,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              16.45
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.57
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              121,000
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              16.45
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.57
              years
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted-average grant-date fair value of options granted during 2007 was $10.75
      per share. Non-cash share-based compensation expense has been fully recorded as of September 30, 2011. No non-cash share-based compensation expense was recorded for the three and six months ended March 31, 2013 and 2012.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on June 25, 2007 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                69.44%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                4
                -
                10
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                5.09%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan, the Company also granted options to purchase
      72,000
      shares of common stock with an exercise price of $21.5
      per share with a contractual life of
      5
      years on January 28, 2008. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from April 28, 2008 to January 28, 2011 according to each employee&amp;#8217;s respective agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              72,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              21.50
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited/ expired&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (72,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (21.50
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on January 28, 2008 was $17.95
      per share. The Company had fully recorded non-cash share-based compensation expense. No non-cash share-based compensation expense was recorded for the three months and six months ended March 31, 2012 and 2013 respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on January 28, 2008 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                120.23%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                5
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.59%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On May 29, 2008, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      216,000
      shares of the Company&amp;#8217;s common stock to Mr. Xiangqian Li and options to purchase
      34,000
      shares to five other employees, with an exercise price of $20.9
      per share and a contractual life of
      5
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from September 30, 2008 to May 29, 2012 according to each employee&amp;#8217;s respective agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              250,000
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              20.90
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              250,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              20.90
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.16
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              250,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              20.90
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.16
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on May 29, 2008 was $11.80
      per share. The Company recorded non-cash share-based compensation expense of $12,548
      and
      nil
      for the six months ended March 31, 2012 and 2013, and $136,912
      and $70,241
      for the three months ended March 31, 2012 and 2013, respectively, in respect of share options granted on May 29, 2008, which was allocated to general and administrative expenses and research and development expenses respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on May 29, 2008 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                59.48%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                5
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                4.01%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 22, 2009, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      385,640
      shares of the Company&amp;#8217;s common stock to certain key employees, officers and consultants with an exercise price of $14.05
      per share and a contractual life of
      7
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable over five years in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              328,671
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              14.05
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              328,671
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              14.05
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              3.25
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              246,503
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              14.05
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              3.25
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on June 22, 2009 was $12.30
      per share. The Company recorded non-cash share-based compensation expense of $295,926
      and of $156,823
      for the six months ended March 31, 2012 and 2013 and $136,912
      and $70,241
      for the three months ended March 31, 2012 and 2013 respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on June 22, 2009 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                111.03%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                7
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.69%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of March 31, 2013, there were unrecognized compensation costs of $167,532
      related to the above non-vested share options. These costs are expected to be recognized over a weighted average period of
      1.5
      years.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 26, 2009, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      15,000
      shares of the Company&amp;#8217;s common stock to certain key management with an exercise price of $16.20
      per share and a contractual life of
      7
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable over five years in twenty equal quarterly installments beginning on the first day of each fiscal quarter beginning on October 1, 2009.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              15,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              16.20
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              16.20
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              4.74
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on June 26, 2009 was $14.30
      per share. The Company recorded non-cash share-based compensation expense of $15,136
      and
      nil
      for the six months ended March 31, 2012 and 2013 and $6,427
      and
      nil
      for the three months ended March 31, 2012 and 2013, respectively in respect of share options granted on June 26, 2009 which was allocated to research and development expense.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on June 26, 2009 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                113.58%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                7
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.51%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to the above non-vested share options.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 8, 2010, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      20,000
      shares of the Company&amp;#8217;s common stock to certain key management with an exercise price of $12.15
      per share and a contractual life of
      7.5
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable in eight equal installments beginning on each quarter after September 30, 2010.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              20,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              12.15
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              20,000
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              12.15
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4.50
              years
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              12,500
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              12.15
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4.50
              years
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on April 8, 2010 was $7.05
      per share. The Company recorded non-cash share-based compensation expense of $20,941
      and $7,330
      for the six months ended March 31, 2012 and 2013, respectively, and $10,425
      and $2,820
      for the three months ended March 31, 2012 and 2013, respectively, in respect of share options granted on April 8, 2010 which was allocated to research and development expense.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on April 8, 2010 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                51.79%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                7.5
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.90%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of March 31, 2013, there were unrecognized compensation costs of $1,373
      related to the above non-vested share options. These costs are expected to be recognized in the third quarter of 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(ii) Restricted Shares&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan and in accordance with the China BAK Battery, Inc. Compensation Plan for Non-Employee Directors, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of
      100,000
      restricted shares to the Chief Executive Officer, Mr. Xiangqian Li with a fair value of $14.05
      per share on June 22, 2009. In accordance with the vesting schedule of the grant, the restricted shares will vest in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recorded non-cash share-based compensation expense of $46,224
      and $24,278
      for the three months ended March 31, 2012 and 2013, respectively, in respect of the restricted shares granted on June 22, 2009, which was allocated to general and administrative expenses.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recorded non-cash share-based compensation expense of $100,298
      and $54,232
      for the six months ended March 31, 2012 and 2013, respectively, in respect of the restricted shares granted on June 22, 2009, which was allocated to general and administrative expenses.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of March 31, 2013, there was unrecognized stock-based compensation costs of $60,464
      associated with these restricted shares granted to Mr. Xiangqian Li. These costs are expected to be recognized over a weighted-average period of
      1.5
      years.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As the Company itself is an investment holding company which is not expected to generate operating profits to realize the tax benefits arising from its net operating loss carried forward, no income tax benefits were recognized for such stock-based compensation cost under stock option plan for the three and six months ended March 31, 2012 and 2013.&lt;/p&gt;</us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid"&gt;Number of Shares&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;Options Issued&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;Vesting Date&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" bgcolor="#e6efff"&gt;
          160,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;
          40%
        &lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;July 1, 2007&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center"&gt;
          120,000
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="30%"&gt;
          30%
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="30%"&gt;January 1, 2008&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid"&gt;
          120,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;
          30%
        &lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;July 1, 2008&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 3px double"&gt;
          400,000
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 3px double" width="30%"&gt;
          100%
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="30%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoDmBhTEightfOneVEightgT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">160000</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoDmBhTEightfOneVEightgT>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwofySixFThreeVDCNinebtFour contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">0.40</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwofySixFThreeVDCNinebtFour>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoZeroRNGThreeLWnRKTSix contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">120000</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoZeroRNGThreeLWnRKTSix>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwofTwockOneZsWEightrHEight contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">0.30</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwofTwockOneZsWEightrHEight>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoNTwosFtXrNEightHfv contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">120000</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoNTwosFtXrNEightHfv>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwotFPNpGBLRhHV contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">0.30</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwotFPNpGBLRhHV>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoHGsPbkgqnOneThreek contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">400000</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoHGsPbkgqnOneThreek>
  <cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwolczcCqTwoTworSZq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">1.00</cbak:ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwolczcCqTwoTworSZq>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          121,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          16.45
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          121,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          16.45
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.57
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          121,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          16.45
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.57
          years
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoTwoOneFiveFiveNOneNineTNinexyw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">121000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoTwoOneFiveFiveNOneNineTNinexyw>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoqsRknFourpKKfTP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">16.45</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoqsRknFourpKKfTP>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoQLBSevenWwTwoLCsOneH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoQLBSevenWwTwoLCsOneH>
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  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwonCgszySixvOnewSixr contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwonCgszySixvOnewSixr>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoSixOneggFpFiveVFourNrg contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">121000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoSixOneggFpFiveVFourNrg>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwohBTxZSixSSixbNyl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">16.45</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwohBTxZSixSSixbNyl>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoJbHQMpfZeroThreeLcV contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="2">0.57</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoJbHQMpfZeroThreeLcV>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoFvWtgTwosVZeroTwopD contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoFvWtgTwosVZeroTwopD>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoCdHNinebzvGZerowPc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">121000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoCdHNinebzvGZerowPc>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwopmTdlnbTwoRNinemx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">16.45</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwopmTdlnbTwoRNinemx>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoZGHSxGFourppSeventEight contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="2">0.57</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoZGHSxGFourppSeventEight>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwobGBSixmSevencfXOneSixm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwobGBSixmSevencfXOneSixm>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          69.44%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          4
          -
          10
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          5.09%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwopVThreeMRTSevenrsHPs contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">0.6944</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwopVThreeMRTSevenrsHPs>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoFivebmrNsSevencdSevengL contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoFivebmrNsSevencdSevengL>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoDPTwoZsSFiveFivesbDh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">4</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoDPTwoZsSFiveFivesbDh>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwowJSZerosFourKfFiveNineZerow contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="0">10</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwowJSZerosFourKfFiveNineZerow>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoPNineSevengSevenMSevenVLGRH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">0.0509</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoPNineSevengSevenMSevenVLGRH>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          72,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          21.50
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited/ expired&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (72,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (21.50
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwokTRrNNThreeQSixNNineR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">72000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwokTRrNNThreeQSixNNineR>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoDEightDBEightGwxgOneWP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">21.50</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoDEightDBEightGwxgOneWP>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozFSixSixVRqNineKwcy contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozFSixSixVRqNineKwcy>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoBcDQkzNineTgRrr contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoBcDQkzNineTgRrr>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTcphThreeTwoxyMhps contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-72000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTcphThreeTwoxyMhps>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozfqQXDXswSevenRp contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">-21.50</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozfqQXDXswSevenRp>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozbbgMmbOneXgZw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozbbgMmbOneXgZw>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoGNTwoNinefZrtvLvc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoGNTwoNinefZrtvLvc>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwotgyhMDSlsQgW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwotgyhMDSlsQgW>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTworgSixvOnesknNinesfN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTworgSixvOnesknNinesfN>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoEightrFHSevenThreelXFRdQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoEightrFHSevenThreelXFRdQ>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoynZeroTwoKFourMlZByG contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoynZeroTwoKFourMlZByG>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwogKzkphSevenFEightMZeroh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwogKzkphSevenFEightMZeroh>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoQDWXFbxypGTs contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoQDWXFbxypGTs>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoBvZWhvMnNineTZJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoBvZWhvMnNineTZJ>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoNineCkJSmtTsFiveFourR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoNineCkJSmtTsFiveFourR>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          120.23%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          5
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          3.59%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoEighthNineWvThreeXQThreegLs contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">1.2023</cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoEighthNineWvThreeXQThreegLs>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoGPdgTvQpMcMq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoGPdgTvQpMcMq>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoThreexqhgNZktTsn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="0">5</cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoThreexqhgNZktTsn>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoLDSevenmSixSTTwoOnegKs contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">0.0359</cbak:ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoLDSevenmSixSTTwoOnegKs>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          250,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          20.90
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          20.90
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.16
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          20.90
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.16
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoCPBDvqZFiveSixlTwos contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">250000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoCPBDvqZFiveSixlTwos>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwowgFourfkFiveNPBgbJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">20.90</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwowgFourfkFiveNPBgbJ>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwomcdSevenHqTSRGNg contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwomcdSevenHqTSRGNg>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoqDSixXyOnetFivesPtZero contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoqDSixXyOnetFivesPtZero>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTKRGNineFourFiverTPck contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTKRGNineFourFiverTPck>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoFTwoZeroghlfBTQQb contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoFTwoZeroghlfBTQQb>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSevenJLDDmQymLrM contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSevenJLDDmQymLrM>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoFnBFFourCSevenfxBEightR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoFnBFFourCSevenfxBEightR>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSNPcXhvSwEightEights contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">250000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSNPcXhvSwEightEights>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozrVryWThreeThreesWpR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">20.90</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozrVryWThreeThreesWpR>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTpyvMVcBDSKJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="2">0.16</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTpyvMVcBDSKJ>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwocOneZerokvLSevensgSeventn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwocOneZerokvLSevensgSeventn>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoGdZeroKWyppKdyOne contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">250000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoGdZeroKWyppKdyOne>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwokVkRlTQqMnlf contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">20.90</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwokVkRlTQqMnlf>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoyEightSixPXcbSLEightdD contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="2">0.16</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoyEightSixPXcbSLEightdD>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwocFiveOneypTdqznMy contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwocFiveOneypTdqznMy>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          59.48%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          5
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          4.01%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSHXsVlwDGSixTFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">0.5948</cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSHXsVlwDGSixTFive>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoDLrNineTFiveFFThreeSevenxr contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoDLrNineTFiveFFThreeSevenxr>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoyzFTwozzwgWmZeroR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="0">5</cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoyzFTwozzwgWmZeroR>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoZeroCwFivebJMMyZgFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">0.0401</cbak:ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoZeroCwFivebJMMyZgFive>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          328,671
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          328,671
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          3.25
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          246,503
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          3.25
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNineGKSixBrlFiveKbThreeL contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">328671</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNineGKSixBrlFiveKbThreeL>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoyLyGgszgBvTwor contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">14.05</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoyLyGgszgBvTwor>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoHThreegSevenZqMDVnQG contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoHThreegSevenZqMDVnQG>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwolbFnCFourqSevenNineVpSix contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwolbFnCFourqSevenNineVpSix>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoxPOnePBzWRFiveyOneh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoxPOnePBzWRFiveyOneh>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwohThreeLZeroTPlbKTwoz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwohThreeLZeroTPlbKTwoz>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZerovEightNBKFivevZeroNineCf contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZerovEightNBKFivevZeroNineCf>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofWcZeroTSevensrmSevendEight contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofWcZeroTSevensrmSevendEight>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoRNineFournSixdFiveNtLdy contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">328671</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoRNineFournSixdFiveNtLdy>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogSFourFiveFourwPMfbCD contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">14.05</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogSFourFiveFourwPMfbCD>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwobTFivetTPOnelWmcl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="2">3.25</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwobTFivetTPOnelWmcl>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMkXgFivehVNXKn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMkXgFivehVNXKn>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwosPGMpwfKSevenSevensq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">246503</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwosPGMpwfKSevenSevensq>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoQwZdqFLFiveLprM contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">14.05</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoQwZdqFLFiveLprM>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZRGfrlZeroTFourylTwo contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="2">3.25</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZRGfrlZeroTFourylTwo>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTfkBpXpLcJOneH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTfkBpXpLcJOneH>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          111.03%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          7
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          3.69%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineTableTextBlock>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoHXThreehVMlEightDZkt contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">1.1103</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoHXThreehVMlEightDZkt>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwozTctfrNinexQGxp contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwozTctfrNinexQGxp>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwozrThreeFSixVVTwoOnecnf contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="0">7</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwozrThreeFSixVVTwoOnecnf>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZeroThreeNinewwNinepSpEightrFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">0.0369</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZeroThreeNinewwNinepSpEightrFive>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          15,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          16.20
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (15,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          16.20
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          4.74
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineTableTextBlock>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTworCOneCgSJlFivePEightx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">15000</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTworCOneCgSJlFivePEightx>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogSixJCSrVMsCSR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">16.20</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogSixJCSrVMsCSR>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwovJxygkEightFourfSevenHz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwovJxygkEightFourfSevenHz>
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  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMZeroDzwgDbXRSeven contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">16.20</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMZeroDzwgDbXRSeven>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNineZeroFiveyFFourThreegypXp contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="2">4.74</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNineZeroFiveyFFourThreegypXp>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoVnmLFiveOneLxCGSixw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoVnmLFiveOneLxCGSixw>
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  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwobGBsRtBfKThreerh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwobGBsRtBfKThreerh>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoSgZSvHphJTwoth contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoSgZSvHphJTwoth>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoSevenbywmnTbmdJSeven contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoSevenbywmnTbmdJSeven>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwobdlCSevenmHTxvwf contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwobdlCSevenmHTxvwf>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofdSRqVSevenvMqCk contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofdSRqVSevenvMqCk>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogzPJKTQSevenbzKn contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogzPJKTQSevenbzKn>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoOnergzThreeOnedKTrZeroC contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoOnergzThreeOnedKTrZeroC>
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  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          113.58%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          7
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          3.51%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNHPOneNyBNxhFourz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">1.1358</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNHPOneNyBNxhFourz>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoOneEightrbhrNinezFywm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoOneEightrbhrNinezFywm>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTThreePGwgmsRBVX contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="0">7</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTThreePGwgmsRBVX>
  <cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNTwobNineKKCfmzfZ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="4">0.0351</cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNTwobNineKKCfmzfZ>
  <cbak:ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          20,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          12.15
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          20,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          12.15
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          4.50
          years
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          12,500
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          12.15
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          4.50
          years
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroTableTextBlock>
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  <cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          51.79%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          7.5
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          3.90%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock>
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  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="2">1.18</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd_shares" decimals="2">14.30</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">15136</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">0</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">6427</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">0</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="shares" decimals="0">20000</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd_shares" decimals="2">12.15</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="1">7.5</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="2">1.18</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd_shares" decimals="2">7.05</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">20941</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7330</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">10425</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2820</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineZCVFourCFvOneNinebSix contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1373</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineZCVFourCFvOneNinebSix>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="shares" decimals="0">100000</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd_shares" decimals="2">14.05</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">46224</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">24278</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">100298</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">54232</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">60464</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK>
  <cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="y" decimals="1">1.5</cbak:SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp>
  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;14. Net Loss Per Share&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following is the calculation of net loss per share:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" width="22%"&gt;
              &lt;i&gt;Three months ended March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" width="22%"&gt;
              &lt;i&gt;Six months ended March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(As restated)&lt;/p&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Net loss&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,628,048
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              (19,688,377
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (17,447,802
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              (47,854,127
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Weighted average shares used in basic and diluted computation&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              12,619,049
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              12,619,597
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              12,619,049
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              12,619,597
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Loss per share &amp;#8211; Basic and diluted&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (1.24
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              (1.56
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (1.38
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              (3.79
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the three months ended March 31, 2013, the outstanding
      791,671
      stock options and outstanding
      30,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share. For the three months ended March 31, 2012, the outstanding
      828,631
      stock options and outstanding
      60,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the six months ended March 31, 2013, the outstanding
      791,671
      stock options and outstanding
      30,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share. For the six months ended March 31, 2012, the outstanding
      838,831
      stock options, outstanding
      60,000
      restricted stock was anti-dilutive and excluded from diluted net loss per share.
    &lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="22%"&gt;
          &lt;i&gt;Three months ended March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="22%"&gt;
          &lt;i&gt;Six months ended March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;
          &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(As restated)&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Net loss&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (15,628,048
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          (19,688,377
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (17,447,802
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          (47,854,127
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Weighted average shares used in basic and diluted computation&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          12,619,049
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          12,619,597
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          12,619,049
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          12,619,597
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Loss per share &amp;#8211; Basic and diluted&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (1.24
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          (1.56
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (1.38
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          (3.79
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoSxkCFFiveyTwostTq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-15628048</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoSxkCFFiveyTwostTq>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwovFcRJqTwoplpnl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-19688377</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwovFcRJqTwoplpnl>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoHXNineFivevTwoblxrZz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-17447802</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoHXNineFivevTwoblxrZz>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoEightQThreeRvGGOneVThreeZerog contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">-47854127</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoEightQThreeRvGGOneVThreeZerog>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoNHOneZSixmqkRSsm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">12619049</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoNHOneZSixmqkRSsm>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwobLFourqhFNineLEightTwoXq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">12619597</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwobLFourqhFNineLEightTwoXq>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoskFivevxtyQSevenzVf contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">12619049</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoskFivevxtyQSevenzVf>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwokxHSkJQdgXThreeX contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">12619597</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwokxHSkJQdgXThreeX>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoXKzrqTHlpHrc contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">-1.24</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoXKzrqTHlpHrc>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoZRSevenGmyCGPwSevenP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">-1.56</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoZRSevenGmyCGPwSevenP>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoSevenDSzMFVpsRSixs contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">-1.38</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoSevenDSzMFVpsRSixs>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoGWKHSevenNwvgnNh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="2">-3.79</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoGWKHSevenNwvgnNh>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoThreedDySctcXQOnel contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="shares" decimals="0">791671</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoThreedDySctcXQOnel>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwowNineWnskwZcBVC contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">30000</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwowNineWnskwZcBVC>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoBHTwEightSxThreesFourmt contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="shares" decimals="0">828631</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoBHTwEightSxThreesFourmt>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoNineHFivemtlFourSevenCFourTwoh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">60000</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoNineHFivemtlFourSevenCFourTwoh>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoqTxrmFourEightRdcqT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="shares" decimals="0">791671</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoqTxrmFourEightRdcqT>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwozCEightTZkkZeroGVvS contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">30000</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwozCEightTZkkZeroGVvS>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoldSFhxdhSevenmEightThree contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="shares" decimals="0">838831</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoldSFhxdhSevenmEightThree>
  <cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoygXdVkBThreeEightlTwoL contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">60000</cbak:NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoygXdVkBThreeEightlTwoL>
  <us-gaap:FairValueDisclosuresTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;15. Fair Value of Financial Instruments&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      ASC Topic 820,
      &lt;i&gt;Fair Value Measurement and Disclosures&lt;/i&gt;
      , defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy, which requires classification based on observable and unobservable inputs when measuring fair value. Certain current assets and current liabilities are financial instruments. Management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and, if applicable, their current interest rates are equivalent to interest rates currently available. The three levels of valuation hierarchy are defined as follows:
    &lt;/p&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="5%"&gt;-&lt;/td&gt;
        &lt;td align="left" width="89%"&gt;Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="5%"&gt;-&lt;/td&gt;
        &lt;td align="left" width="89%"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="5%"&gt;-&lt;/td&gt;
        &lt;td align="left" width="89%"&gt;Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Measured on recurring basis&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, pledged deposits, trade accounts receivable, other receivables, short-term bank loans, long-term bank loans, other loan-term loan, other long-term payable, accounts and bills payable and other payables, approximate their fair values because of the short maturity of these instruments and the rate of interest of these instruments approximate the market rate of interest.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Measured on non-recurring basis&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company is required to record assets and liabilities at fair value on a non-recurring basis in certain circumstances. Generally, assets are recorded at fair value on a non-recurring basis as a result of impairment charges. For the three month ended March 31, 2012 and 2013, impairment changes of
      nil
      and $11.4
      million, respectively, were incurred on the Company&amp;#8217;s long-lived assets. For the six months ended March 31, 2012 and 2013, impairment charges of $2.7
      million and $11.4
      million, respectively, were incurred on the Company&amp;#8217;s long-lived assets.
    &lt;/p&gt;</us-gaap:FairValueDisclosuresTextBlock>
  <cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoldzFRZeroSixFBpFz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="0">0</cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoldzFRZeroSixFBpFz>
  <cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoDZsSixtSevenREightvEightpT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">11400000</cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoDZsSixtSevenREightvEightpT>
  <cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwobJwLSEightvpSevenxSixT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">2700000</cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwobJwLSEightvpSevenxSixT>
  <cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoNGncMDPHOneTOneFive contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="-6">11400000</cbak:FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoNGncMDPHOneTOneFive>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;16. Commitments and Contingencies&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(i) Capital Commitments&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of September 30, 2012 and March 31, 2013, the Company had the following contracted capital commitments:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;For construction of buildings&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                10,820,593
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                317,186
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;For purchases of equipment&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                3,630,112
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                2,379,826
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                14,450,705
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                2,697,012
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(ii) Land Use Rights and Property Ownership Certificate&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Pursuant to the land use rights certificate relating to the Company&amp;#8217;s Tianjin facility, the Tianjin government had requested that the Company complete the construction of the Tianjin facility before September 30, 2008. In February 5, 2010, the Company completed one part of the industrial campus construction and received the property and land use right certificate, however, the construction in the rest of the land was still not completed. As of March 31, 2013, the Company was in the process of negotiating with the relevant government bureau for the extension of the completion date. If the Company fails to obtain the approval for the extension of the completion date from the relevant government bureau regarding the rest of the land, there is a risk that the land use rights certificate will become invalid. However, management believes that this possibility, while present, is remote.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the land use rights certificate that the Company obtained relating to the Research and Development Test Centre being constructed in Shenzhen, the Company must complete at least
      25% of the construction of the Research and Development Test Centre by September 30, 2008. On November 11, 2008 and May 27, 2009, the Company has signed two supplemental agreements with Shenzhen government to increase the dimensions of the Research and Development Test Centre. According to the supplemental agreements, the Company is required to complete the construction by May 6, 2011. According to the property ownership and land use rights certificate, such rights may not be pledged without the approval of the relevant government office. The Company is required to pledge its property ownership and land use rights certificate in relation to the Research and Development Test Centre to China Development Bank according to the loan agreement entered into with it. On April 7, 2010, the pledge of the land use rights certificate to China Development Bank was approved by the relevant government bureau. On April 20, 2010, the relevant land use rights certificate was pledged to China Development Bank.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On March 26, 2012, the Company purchased new insurance policy for its manufacturing facilities at BAK Industrial Park in Shenzhen, China. Under the new insurance policy entered into with Ping An Property &amp;amp; Casualty Insurance Company of China, Ltd, the insured amount for our manufacturing facilities at BAK Industrial Park is RMB663,612,000
      (approximately $106.9
      million) for the period from March 27, 2012 to July 26, 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On July 2, 2012, upon the expiry of the existing insurance policy, the Company acquired a new insurance policy from Ping An Property &amp;amp; Casualty Insurance Company of China, Ltd. The insured amount for Company's manufacturing facilities in Tianjin is RMB260,142,199
      (approximately $41.9
      million) for the period from July 2, 2012 to July 2, 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is not able to insure its new Research and Development Test Centre to be constructed in Shenzhen, China, until it receives the required property ownership and land use rights certificates. Upon receipt of such certificates, the Company intends to procure such insurance. As discussed above, the Company has obtained the land use rights certificate to the land relating to these facilities. The application for a property ownership certificate is in process with respect to the Company&amp;#8217;s facilities in Shenzhen.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(iii) Guarantees&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In order to secure the supplies of certain raw materials and upon the request of their existing or prospective suppliers, the Company has given guarantees of bank borrowings with maximum obligation period of from one to three years to certain parties to the maximum extent as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;i&gt;September&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;i&gt;March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="20%"&gt;
              &lt;i&gt;Guarantee&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;i&gt;30,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="20%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Guarantee for&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="20%"&gt;
              &lt;i&gt;Period&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="20%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen Tongli Hi-tech Co. Ltd. - a non-related party&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              2,386,369
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;4/1/2012-3/31/2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Tianjin Huaxiahongyuan Ltd. - a non-related party&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              2,386,369
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              2,416,393
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="20%"&gt;4/25/2012-4/25/2015&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen Yasu Technology Co. Ltd. - a non-related party&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              9,545,476
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              9,665,571
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;5/25/2012-6/25/2015&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Shenzhen Langjin - a non-related party (Note5(b))&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              9,545,476
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              9,665,571
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="20%"&gt;8/15/2011-8/14/2014&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Tianjin BAK New Energy Research Institute Co., Ltd.- a related party&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              11,247,753
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              6,443,714
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;7/2/2012-10/15/2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%"&gt;
              35,111,443
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%"&gt;
              28,191,249
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="20%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 1, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Shenzhen Development Bank (currently known as &amp;#8220;Pingan Bank&amp;#8221;) Longhua Branch in the amount of $2.4
      million by Shenzhen Tongli Hi-Tech Co., Ltd. (&amp;#8220;Shenzhen Tongli&amp;#8221;), one of the Company&amp;#8217;s cases and caps suppliers, for the period from April 1, 2012 to March 31, 2013. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Tongli under the loan contract if Shenzhen Tongli fails to perform its obligations as set forth in the loan contract. The Company did not renew the guarantee contract after expiration on March 31, 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 25, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from China Minsheng Banking Corp., Ltd, in the amount of $2.4
      million by Tianjin Huaxiahongyuan Ltd. (&amp;#8220;Tianjin Huaxiahongyuan&amp;#8221;), one of the Company&amp;#8217;s prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from April 25, 2012 to April 25, 2015. On May 17, 2013, the Company executed a new guarantee contract with Bank of Dalian to replace the existing guarantee contract with the same terms and conditions from May 22, 2013 to May 21, 2016. Under this guarantee contract, the Company shall perform all obligations of Tianjin Huaxiahongyuan under the loan contract if Tianjin Huaxiahongyuan fails to perform its obligations as set forth in the loan contract.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On May 25, 2012 and June 25, 2012, the Company entered into two guarantee contracts to serve as the guarantor for the bank loan borrowed from Bank of China Shenzhen Branch in the amount of $9.7
      milliony by Shenzhen Yasu Technology Co. Ltd. (&amp;#8220;Shenzhen Yasu&amp;#8221;), one of the Company&amp;#8217;s prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from May 25, 2012 to June 24, 2015. Under these guarantee contracts, the Company shall perform all obligations of Shenzhen Yasu under the loan contracts if Shenzhen Yasu fails to perform its obligations as set forth in the loan contracts.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On August 15, 2011, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Agricultural Bank of China Shenzhen Branch in the amount of $9.7
      million by Shenzhen Langjin Technology Development Co. Ltd. (&amp;#8220;Shenzhen Langjin&amp;#8221;), one of the Company&amp;#8217;s prospective suppliers of chemical raw materials such as battery separator paper, for the period from August 15, 2011 to August 14, 2014. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Langjin under the loan contract if Shenzhen Langjin fails to perform its obligations as set forth in the loan contract.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 3, 2013, the Company entered into a guarantee agreement with Jilin Province Trust &amp;amp; Investment Co., Ltd, under which the Company agrees to guarantee loans to its chemical raw material supplier, Hubei Yanguang Energy Technology Co. Ltd., a non-related party, to the extent of RMB30,000,000
      (approximately US$4.83
      million) that it owes to other parties. The guarantee period is from April 3, 2013 to April 2, 2014. The Company believes that Hubei Yanguang Energy Technology Co. Ltd owns assets including land use rights covering an area of approximately
      1,330,000
      square meters and buildings thereon in Hubei, the PRC, and should be financially capable to repay the above mentioned loans upon maturity in April 2014.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company has also guaranteed the loans of a related party under the common control of Mr. Xianqian Li in the amount of approximately $11.2
      milion and $6.44
      million as of September 30, 2012 and March 31, 2013, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Tianjin BAK New Energy Research Institute Co., Ltd (&amp;#8220;Tianjin BAK&amp;#8221;) is a company under common control of Mr. Xianqian Li, the Company&amp;#8217;s CEO. The Company entered into various guarantee contracts to serve as the guarantor for the bank loans borrowed from Bank of Dailian by Tianjin BAK in the amount of $6.44
      million as of March 31, 2013 extending to various periods up to October 15, 2013.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In China, it is a common practice among companies in the region where the Company is located to provide guarantees for bank debts of existing or prospective business partners with no consideration given. It is considered a &amp;#8220;favor for favor&amp;#8221; business practice and is commonly required by the lending banks in these cases.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;No assets were held either as collateral or by third parties that, upon the occurrence of any triggering events or condition under the guarantees, the Company could obtain or liquidate to recover all or a portion of the amounts paid under the guarantees.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On January 5, 2013, the Company received a notice that the Shenzhen Langjin Technology Development Co. Ltd. had defaulted on their loan guaranteed by the Company and two other companies and demanded immediate payment of the full guaranteed amount RMB60,000,000
      (US$9,665,571) from the Company and two other co-guarantors. As the two other co-guarantors had the ability to pay RMB14,000,000
      (US$2,255,300) only, the Company was demanded to pay the remaining balance. As of March 31, 2013, the Company has paid China Agricultural Bank an amount of RMB46
      million (US$7.4
      million), and received an amount of RMB9
      million (US$1.5
      million) that it claimed back from Shenzhen Langjin. On April 28, 2013, the Company received a further indemnification amount of RMB19
      million (US$3.1million) .
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the six months ended March 31, 2012 and 2013, the Company recorded a net loss arising from loan guarantees of
      nil
      and $2.8
      million, respectively. During the three months ended March 31, 2012 and 2013, the Company recorded a reversal of the net loss arising from loan guarantees of
      nil
      and $4.6
      million, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013 and as of filing date of this form 10-Q, the Company has assessed the performance risk of these guarantees and the fair value of the obligation arising from them and considered it is immaterial to the condensed consolidated financial statements except for the obligations relating to Shenzhen Langjin.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(iv) Outstanding Discounted Bills and Transferred Bills&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;From time to time, the Company factors bills receivable to banks and endorses the bank acceptance bills received to its suppliers, vendors or other parties for settlement of its liabilities to these creditors. At the time of the factoring and transfer, all rights and privileges of holding the receivables are transferred to the banks and the creditors. The Company removes the assets from its books and records a corresponding expense for the amount of the discount.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company's outstanding discounted and transferred bills as of September 30, 2012 and March 31, 2013 are summarized as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Bank acceptance bills&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                21,962,849
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                41,002,935
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <us-gaap:LongTermPurchaseCommitmentTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;For construction of buildings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          10,820,593
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          317,186
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;For purchases of equipment&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          3,630,112
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          2,379,826
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          14,450,705
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          2,697,012
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:LongTermPurchaseCommitmentTextBlock>
  <cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoVCZTWZerogPFivevtW contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">10820593</cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoVCZTWZerogPFivevtW>
  <cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwogyWzqSevenTlBZeroSevenm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">317186</cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwogyWzqSevenTlBZeroSevenm>
  <cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwozbbdTwoGFSixRRfG contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">3630112</cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwozbbdTwoGFSixRRfG>
  <cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoZeropvpDNinencTwomBQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2379826</cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoZeropvpDNinencTwomBQ>
  <cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoWOnekhBVFourlPsTr contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">14450705</cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoWOnekhBVFourlPsTr>
  <cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoFNineFivexnmlEightzCmh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2697012</cbak:ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoFNineFivexnmlEightzCmh>
  <us-gaap:ScheduleOfAssumptionsForLongDurationContractsByProductAndGuaranteeTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;
          &lt;i&gt;September&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="20%"&gt;
          &lt;i&gt;Guarantee&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;
          &lt;i&gt;30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="20%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Guarantee for&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="20%"&gt;
          &lt;i&gt;Period&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="20%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen Tongli Hi-tech Co. Ltd. - a non-related party&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          2,386,369
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;4/1/2012-3/31/2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Tianjin Huaxiahongyuan Ltd. - a non-related party&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="9%"&gt;
          2,386,369
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="9%"&gt;
          2,416,393
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="20%"&gt;4/25/2012-4/25/2015&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen Yasu Technology Co. Ltd. - a non-related party&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          9,545,476
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
          9,665,571
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;5/25/2012-6/25/2015&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Shenzhen Langjin - a non-related party (Note5(b))&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="9%"&gt;
          9,545,476
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="9%"&gt;
          9,665,571
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="20%"&gt;8/15/2011-8/14/2014&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Tianjin BAK New Energy Research Institute Co., Ltd.- a related party&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
          11,247,753
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
          6,443,714
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;7/2/2012-10/15/2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%"&gt;
          35,111,443
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%"&gt;
          28,191,249
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="20%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfAssumptionsForLongDurationContractsByProductAndGuaranteeTextBlock>
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  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxNBpyQEightrKfqB contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">0</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxNBpyQEightrKfqB>
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  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwobsFourKQqvFivenPWh contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2416393</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwobsFourKQqvFivenPWh>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxPMFouryJgwyZeroST contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9545476</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxPMFouryJgwyZeroST>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwozSZeroWmScqFChl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9665571</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwozSZeroWmScqFChl>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoPJcTwovOnewmBThreekP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9545476</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoPJcTwovOnewmBThreekP>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwovOneSixySevenHGDCtsJ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">9665571</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwovOneSixySevenHGDCtsJ>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoSixytEightRDThreermwSixP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">11247753</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoSixytEightRDThreermwSixP>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTwohbHBMrDFiveKxl contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">6443714</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTwohbHBMrDFiveKxl>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTOneQZeroTDCThreeOneTKr contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">35111443</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTOneQZeroTDCThreeOneTKr>
  <cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoRxvSixBJSixNineLsQSeven contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">28191249</cbak:ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoRxvSixBJSixNineLsQSeven>
  <us-gaap:BankersAcceptance contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Bank acceptance bills&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          21,962,849
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          41,002,935
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:BankersAcceptance>
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  <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;17. Significant Concentrations&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(a) Customers and Credit Concentrations&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the three months ended March 31, 2012, two customers accounted for
      12% and
      9% of the Company&amp;#8217;s net revenue, respectively. During the three months ended March 31, 2013, two customers accounted for
      10% and
      8% of the Company&amp;#8217;s net revenue, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the six months ended March 31, 2013, one customer accounted for
      12% of the Company&amp;#8217;s net revenue. During the six months ended March 31, 2012, one customer accounted for
      10% of the Company&amp;#8217;s net revenue.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the three and six months ended March 31, 2012 and 2013, there were no other customers that individually comprised
      10% or more of the Company&amp;#8217;s net revenue.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(b) Credit Risk&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents and pledged deposits. As of September 30, 2012 and March 31, 2013, substantially all of the Company&amp;#8217;s cash and cash equivalents and pledged deposits were held by major financial institutions located in the PRC, which management believes are of high credit quality.&lt;/p&gt;</us-gaap:ConcentrationRiskDisclosureTextBlock>
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  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;18. Segment Information&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company currently engages in one business segment, the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion rechargeable batteries for use in a wide array of applications. During the three and six months ended March 31, 2013, the Company manufactured five types of Li-ion rechargeable batteries: aluminum-case cell, battery pack, cylindrical cell, lithium polymer cell and high-power lithium battery cell. The Company's products are sold to packing plants operated by third parties primarily for use in mobile phones and other electronic devices. Net revenues for the six and three months ended March 31, 2012 and 2013 were as follows:&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;Net revenues by product:&lt;/i&gt;
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
                &lt;i&gt;Three months ended March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
                &lt;i&gt;Six months ended March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Aluminum-case cell&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                11,689,808
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                35.6
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                8,986,832
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                20.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                45,940,596
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                44.0
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                18,303,369
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                17.0
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Battery pack&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                8,787,317
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                26.8
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                17,384,183
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                39.5
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                29,626,238
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                28.3
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                39,820,973
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                36.9
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Cylindrical cells&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                7,621,166
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                23.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                10,692,127
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                24.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                20,594,056
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                19.7
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                30,291,672
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                28.1
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Lithium polymer cells&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                2,343,344
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                7.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                2,916,123
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                6.6
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                4,977,013
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                4.8
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                9,851,606
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                9.1
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;High-power lithium battery cells&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                2,339,298
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                7.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4,087,226
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                9.3
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                3,397,987
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                3.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                9,531,232
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                8.9
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                32,780,933
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                44,066,491
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                104,535,890
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                107,798,852
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;Net revenues by geographic area:&lt;/i&gt;
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
                &lt;i&gt;Three months ended March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
                &lt;i&gt;Six months ended March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;PRC Mainland&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                18,935,222
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                57.8
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                35,508,879
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                80.5
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                77,708,989
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                74.3
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                84,503,460
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                78.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;PRC Taiwan&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5,664,793
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                17.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                1,384,986
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                3.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                12,186,467
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                11.7
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                7,193,954
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                6.6
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;India&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                2,249,325
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                6.9
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                2,010,943
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4.6
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4,783,960
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4.6
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                5,066,831
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4.7
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Hong Kong, China&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                3,072,734
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                9.4
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                2,333,305
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5.3
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5,483,517
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                6,330,677
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5.9
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Others&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                2,858,859
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                8.7
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                2,828,378
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                6.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4,372,957
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4,703,930
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                32,780,933
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                44,066,491
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                104,535,890
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                107,798,852
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Substantially all of the Company&amp;#8217;s long-lived assets are located in the PRC.&lt;/p&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
  <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
            &lt;i&gt;Three months ended March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
            &lt;i&gt;Six months ended March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Aluminum-case cell&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            11,689,808
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            35.6
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            8,986,832
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            20.4
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            45,940,596
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            44.0
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            18,303,369
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            17.0
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Battery pack&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            8,787,317
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            26.8
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            17,384,183
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            39.5
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            29,626,238
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            28.3
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            39,820,973
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            36.9
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Cylindrical cells&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            7,621,166
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            23.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            10,692,127
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            24.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            20,594,056
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            19.7
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            30,291,672
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            28.1
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Lithium polymer cells&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            2,343,344
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            7.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            2,916,123
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            6.6
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            4,977,013
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            4.8
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            9,851,606
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            9.1
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;High-power lithium battery cells&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            2,339,298
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            7.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4,087,226
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            9.3
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            3,397,987
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            3.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            9,531,232
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            8.9
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            32,780,933
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            44,066,491
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            104,535,890
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            107,798,852
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoxLmgZSmtyDmG contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">11689808</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoxLmgZSmtyDmG>
  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFiveSevenRJqGThreegLPtN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">35.6</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFiveSevenRJqGThreegLPtN>
  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoZDtZeroGzxVKNineZerog contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">8986832</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoZDtZeroGzxVKNineZerog>
  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRkdmQwXBdSixRTwo contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">20.4</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRkdmQwXBdSixRTwo>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoxvgBWlFourNkNineCQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">26.8</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoxvgBWlFourNkNineCQ>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobvyfEightThreesTqOnesf contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">28.3</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobvyfEightThreesTqOnesf>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPNMEightNineLhkzFourGm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">10692127</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPNMEightNineLhkzFourGm>
  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwomRFourGmJgThreeLllt contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">24.2</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwomRFourGmJgThreeLllt>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohdpMcJySixdqZeroz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">3.2</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohdpMcJySixdqZeroz>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFHxcdFiveWRMkMZ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">8.9</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFHxcdFiveWRMkMZ>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNzZeroHgwLfvqw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">100</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNzZeroHgwLfvqw>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenWDPsfpbsSixPT contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">104535890</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenWDPsfpbsSixPT>
  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTdHTDTcnMxGH contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">100</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTdHTDTcnMxGH>
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  <cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFivehTwoczThreexSevenzmVw contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">100</cbak:ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFivehTwoczThreexSevenzmVw>
  <us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
            &lt;i&gt;Three months ended March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
            &lt;i&gt;Six months ended March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;PRC Mainland&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            18,935,222
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            57.8
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            35,508,879
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            80.5
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            77,708,989
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            74.3
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            84,503,460
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            78.4
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;PRC Taiwan&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5,664,793
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            17.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            1,384,986
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            3.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            12,186,467
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            11.7
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            7,193,954
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            6.6
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;India&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            2,249,325
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            6.9
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            2,010,943
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4.6
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4,783,960
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4.6
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            5,066,831
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4.7
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Hong Kong, China&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            3,072,734
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            9.4
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            2,333,305
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5.3
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5,483,517
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            6,330,677
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5.9
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Others&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            2,858,859
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            8.7
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            2,828,378
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            6.4
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4,372,957
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4,703,930
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4.4
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            32,780,933
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            44,066,491
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            104,535,890
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            107,798,852
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoXmZeroFiveCTFFiveRTJt contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">18935222</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoXmZeroFiveCTFFiveRTJt>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDThreeGsZFourJVBmxx contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">57.8</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDThreeGsZFourJVBmxx>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZSeventNineSixtyKSDTm contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">35508879</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZSeventNineSixtyKSDTm>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoEightEightyxKxwSOneXThreeEight contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">80.5</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoEightEightyxKxwSOneXThreeEight>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonXqlyxVnrtqThree contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">77708989</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonXqlyxVnrtqThree>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKTworVwlTFourHJDz contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">74.3</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKTworVwlTFourHJDz>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoGrnSixDNinedHqVPG contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">84503460</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoGrnSixDNinedHqVPG>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZerowxXRzFiveLFiveNqP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">78.4</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZerowxXRzFiveLFiveNqP>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTwoyFivefHhBMynrFour contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5664793</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTwoyFivefHhBMynrFour>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKGkmdCwFourlXPg contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">17.2</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKGkmdCwFourlXPg>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobsXwxThreeCnnkFQ contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">1384986</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobsXwxThreeCnnkFQ>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixFdSevenTMTxRdSq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">3.2</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixFdSevenTMTxRdSq>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowkFivenvRlFiveDGSixR contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">12186467</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowkFivenvRlFiveDGSixR>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTvMxfTXTmhZb contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">11.7</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTvMxfTXTmhZb>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoySixZeroTwotLpWSZeroGNine contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">7193954</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoySixZeroTwotLpWSZeroGNine>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwofTMLHhLSMFourpN contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">6.6</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwofTMLHhLSMFourpN>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogQThreefTwoTOnePDQhq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2249325</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogQThreefTwoTOnePDQhq>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwolFivenlmDDZeroHEightmSix contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">6.9</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwolFivenlmDDZeroHEightmSix>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeSixBMgtCXZhFiveB contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">2010943</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeSixBMgtCXZhFiveB>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwomJlTzxNinekzTTk contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">4.6</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwomJlTzxNinekzTTk>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxTRFivenNvwthtq contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">4783960</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxTRFivenNvwthtq>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSlsqKNxEightEightbhP contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">4.6</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSlsqKNxEightEightbhP>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowThreeVThreeQxGTkbVg contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="usd" decimals="0">5066831</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowThreeVThreeQxGTkbVg>
  <cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxZGTwoTwoFJKTgKp contextRef="cx_01_October_2012_TO_31_March_2013" unitRef="pure" decimals="1">4.7</cbak:ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxZGTwoTwoFJKTgKp>
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  <us-gaap:SubsequentEventsTextBlock contextRef="cx_01_October_2012_TO_31_March_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;19. Subsequent Events&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Pursuant to board resolution on April 2, 2013, the Company determined to close BAK Canada. On April 2, 2013, the Company appointed an official receiver for the related bankruptcy process.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 3, 2013, the Company entered into a guarantee agreement to provide a guarantee to Hubei Yanguang Energy Technology Co. Ltd, an unrelated third party to the extent of RMB30,000,000
      (approximately $4.83
      million).
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;On April 13, 2013, the Company terminated the employment agreement with the Company's Chief Financial Officer, Danny Pan, effective immediately. While the Company is seeking a new Chief Financial Officer, the Board of Directors of the Company has appointed Mr. Xiangqian Li, the Company's Chief Executive Officer, to serve as the Company's Interim Chief Financial Officer, Treasurer and Secretary.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
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        <link:definition>193 - Disclosure - SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 (Details)</link:definition>
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        <link:definition>203 - Disclosure - Schedule of Earnings Per Share, Basic and Diluted (Details)</link:definition>
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        <link:definition>205 - Disclosure - SCHEDULE OFGUARANTEES (Details)</link:definition>
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  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKGkmdCwFourlXPg" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKGkmdCwFourlXPg" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobsXwxThreeCnnkFQ" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobsXwxThreeCnnkFQ" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixFdSevenTMTxRdSq" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixFdSevenTMTxRdSq" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowkFivenvRlFiveDGSixR" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowkFivenvRlFiveDGSixR" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTvMxfTXTmhZb" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTvMxfTXTmhZb" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoySixZeroTwotLpWSZeroGNine" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoySixZeroTwotLpWSZeroGNine" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwofTMLHhLSMFourpN" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwofTMLHhLSMFourpN" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogQThreefTwoTOnePDQhq" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogQThreefTwoTOnePDQhq" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwolFivenlmDDZeroHEightmSix" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwolFivenlmDDZeroHEightmSix" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeSixBMgtCXZhFiveB" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeSixBMgtCXZhFiveB" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwomJlTzxNinekzTTk" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwomJlTzxNinekzTTk" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxTRFivenNvwthtq" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxTRFivenNvwthtq" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSlsqKNxEightEightbhP" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSlsqKNxEightEightbhP" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowThreeVThreeQxGTkbVg" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowThreeVThreeQxGTkbVg" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxZGTwoTwoFJKTgKp" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxZGTwoTwoFJKTgKp" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonbsFiveNFiveMZeroPmDG" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonbsFiveNFiveMZeroPmDG" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQPLGtNinemrXqmr" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQPLGtNinemrXqmr" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwovRPDdnJtlHVEight" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwovRPDdnJtlHVEight" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTDRDDbLXLpTwoq" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTDRDDbLXLpTwoq" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonOneFRzQNineFiveNXwf" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonOneFRzQNineFiveNXwf" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTTwopOneSixFPdlLvB" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTTwopOneSixFPdlLvB" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZTwosPgGNinecFhwSix" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZTwosPgGNinecFhwSix" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowhcsTKNFivexRSh" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowhcsTKNFivexRSh" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQMkZPDThreeXQzCr" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQMkZPDThreeXQzCr" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixzCFivehTzZHxTH" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixzCFivehTzZHxTH" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwodFRnxJKHXOneQq" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwodFRnxJKHXOneQq" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeWNineTwowWFQOneOneQd" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeWNineTwowWFQOneOneQd" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNfFbglwOnewCp" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNfFbglwOnewCp" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLtcWZvTTwoFivepFourM" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLtcWZvTTwoFivepFourM" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLSevenLxBhTpEightRFiveZero" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLSevenLxBhTpEightRFiveZero" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoRHVBpcFiveThreesFiveZeroJ" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoRHVBpcFiveThreesFiveZeroJ" type="xbrli:pureItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDvRGxZSixLThreelhThree" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDvRGxZSixLThreelhThree" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogtTTSevenXSCBbWTwo" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogtTTSevenXSCBbWTwo" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNmhmdpgEightSJZ" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNmhmdpgEightSJZ" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoPrQFivemTOneHSevenkGNine" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoPrQFivemTOneHSevenkGNine" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoyTwoWSixOneThreeWxQFiveNl" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoyTwoWSixOneThreeWxQFiveNl" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobPtDkZeroRThreePVKm" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobPtDkZeroRThreePVKm" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeKJLThreefQtZerozNineL" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeKJLThreefQtZerozNineL" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" id="cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
</xsd:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>6
<FILENAME>cbak-20130331_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:11:06:39 GMT-0400 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef roleURI="http://www.bak.com.cn/taxonomy/role/BalanceSheet" xlink:type="simple" xlink:href="cbak-20130331.xsd#role_BalanceSheet"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.bak.com.cn/taxonomy/role/BalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="CashAndCashEquivalentsAtCarryingValue" xlink:title="CashAndCashEquivalentsAtCarryingValue"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="AssetsCurrent" xlink:title="AssetsCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="CashAndCashEquivalentsAtCarryingValue" use="optional" order="3" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="DepositsAssetsCurrent" xlink:title="DepositsAssetsCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="DepositsAssetsCurrent" use="optional" order="4" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="AccountsReceivableNetCurrent" xlink:title="AccountsReceivableNetCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="AccountsReceivableNetCurrent" use="optional" order="5" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="InventoryNet" use="optional" order="6" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssets" xlink:label="PrepaidExpenseAndOtherAssets" xlink:title="PrepaidExpenseAndOtherAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="PrepaidExpenseAndOtherAssets" use="optional" order="7" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_RecoverableFromLoanGuarantee" xlink:label="RecoverableFromLoanGuarantee" xlink:title="RecoverableFromLoanGuarantee"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="RecoverableFromLoanGuarantee" use="optional" order="8" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="DeferredTaxAssetsNetCurrent" xlink:title="DeferredTaxAssetsNetCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="DeferredTaxAssetsNetCurrent" use="optional" order="9" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="Assets" xlink:title="Assets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="AssetsCurrent" use="optional" order="10" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="PropertyPlantAndEquipmentNet" xlink:title="PropertyPlantAndEquipmentNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="PropertyPlantAndEquipmentNet" use="optional" order="11" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_LeasePrepaymentsNet" xlink:label="LeasePrepaymentsNet" xlink:title="LeasePrepaymentsNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="LeasePrepaymentsNet" use="optional" order="12" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="IntangibleAssetsNetExcludingGoodwill" xlink:title="IntangibleAssetsNetExcludingGoodwill"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="IntangibleAssetsNetExcludingGoodwill" use="optional" order="13" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:label="DeferredTaxAssetsNetNoncurrent" xlink:title="DeferredTaxAssetsNetNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="DeferredTaxAssetsNetNoncurrent" use="optional" order="14" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermBankLoansAndNotesPayable" xlink:label="ShortTermBankLoansAndNotesPayable" xlink:title="ShortTermBankLoansAndNotesPayable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="LiabilitiesCurrent" xlink:title="LiabilitiesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="ShortTermBankLoansAndNotesPayable" use="optional" order="18" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="AccountsPayableCurrent" xlink:title="AccountsPayableCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="AccountsPayableCurrent" use="optional" order="19" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAccountsPayableAndAccruedLiabilities" xlink:label="OtherAccountsPayableAndAccruedLiabilities" xlink:title="OtherAccountsPayableAndAccruedLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="OtherAccountsPayableAndAccruedLiabilities" use="optional" order="20" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="Liabilities" xlink:title="Liabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="LiabilitiesCurrent" use="optional" order="21" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermLoansFromBank" xlink:label="LongTermLoansFromBank" xlink:title="LongTermLoansFromBank"/>
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>7
<FILENAME>cbak-20130331_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
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<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
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</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>8
<FILENAME>cbak-20130331_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
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    <link:label xlink:type="resource" xlink:label="label_dei_DocumentFiscalPeriodFocus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentFiscalPeriodFocus" xml:lang="en-US" id="label_dei_DocumentFiscalPeriodFocus_en-US">Document Fiscal Period Focus</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentFiscalPeriodFocus" xlink:to="label_dei_DocumentFiscalPeriodFocus" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="StatementOfFinancialPositionAbstract" xlink:title="StatementOfFinancialPositionAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfFinancialPositionAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfFinancialPositionAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfFinancialPositionAbstract_en-US">Statement of Financial Position [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfFinancialPositionAbstract" xlink:to="label_us-gaap_StatementOfFinancialPositionAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="AssetsAbstract" xlink:title="AssetsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AssetsAbstract" xml:lang="en-US" id="label_us-gaap_AssetsAbstract_en-US">Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsAbstract" xlink:to="label_us-gaap_AssetsAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="AssetsCurrentAbstract" xlink:title="AssetsCurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AssetsCurrentAbstract" xml:lang="en-US" id="label_us-gaap_AssetsCurrentAbstract_en-US">Current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsCurrentAbstract" xlink:to="label_us-gaap_AssetsCurrentAbstract" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="CashAndCashEquivalentsAtCarryingValue" xlink:title="CashAndCashEquivalentsAtCarryingValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xml:lang="en-US" id="label_us-gaap_CashAndCashEquivalentsAtCarryingValue_en-US">Cash and cash equivalents</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsAtCarryingValue" xlink:to="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="DepositsAssetsCurrent" xlink:title="DepositsAssetsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DepositsAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DepositsAssetsCurrent" xml:lang="en-US" id="label_us-gaap_DepositsAssetsCurrent_en-US">Pledged deposits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepositsAssetsCurrent" xlink:to="label_us-gaap_DepositsAssetsCurrent" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="AccountsReceivableNetCurrent" xlink:title="AccountsReceivableNetCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsReceivableNetCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsReceivableNetCurrent" xml:lang="en-US" id="label_us-gaap_AccountsReceivableNetCurrent_en-US">Trade accounts receivable, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsReceivableNetCurrent" xlink:to="label_us-gaap_AccountsReceivableNetCurrent" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InventoryNet" xml:lang="en-US" id="verboseLabel_us-gaap_InventoryNet_en-US">Inventories, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryNet" xlink:to="label_us-gaap_InventoryNet" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssets" xlink:label="PrepaidExpenseAndOtherAssets" xlink:title="PrepaidExpenseAndOtherAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PrepaidExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PrepaidExpenseAndOtherAssets" xml:lang="en-US" id="terseLabel_us-gaap_PrepaidExpenseAndOtherAssets_en-US">Prepayments and other receivables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidExpenseAndOtherAssets" xlink:to="label_us-gaap_PrepaidExpenseAndOtherAssets" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_RecoverableFromLoanGuarantee" xlink:label="RecoverableFromLoanGuarantee" xlink:title="RecoverableFromLoanGuarantee"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RecoverableFromLoanGuarantee" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_RecoverableFromLoanGuarantee" xml:lang="en-US" id="label_cbak_RecoverableFromLoanGuarantee_en-US">Recoverable from loan guarantee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RecoverableFromLoanGuarantee" xlink:to="label_cbak_RecoverableFromLoanGuarantee" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RecoverableFromLoanGuarantee" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_RecoverableFromLoanGuarantee" xml:lang="en-US" id="documentation_cbak_RecoverableFromLoanGuarantee_en-US">Recoverable from loan guarantee</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="DeferredTaxAssetsNetCurrent" xlink:title="DeferredTaxAssetsNetCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredTaxAssetsNetCurrent" xml:lang="en-US" id="label_us-gaap_DeferredTaxAssetsNetCurrent_en-US">Deferred tax assets, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetCurrent" xlink:to="label_us-gaap_DeferredTaxAssetsNetCurrent" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="AssetsCurrent" xlink:title="AssetsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_AssetsCurrent" xml:lang="en-US" id="totalLabel_us-gaap_AssetsCurrent_en-US">Total current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsCurrent" xlink:to="label_us-gaap_AssetsCurrent" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="PropertyPlantAndEquipmentNet" xlink:title="PropertyPlantAndEquipmentNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PropertyPlantAndEquipmentNet" xml:lang="en-US" id="label_us-gaap_PropertyPlantAndEquipmentNet_en-US">Property, plant and equipment, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNet" xlink:to="label_us-gaap_PropertyPlantAndEquipmentNet" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_LeasePrepaymentsNet" xlink:label="LeasePrepaymentsNet" xlink:title="LeasePrepaymentsNet"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_LeasePrepaymentsNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_LeasePrepaymentsNet" xml:lang="en-US" id="verboseLabel_cbak_LeasePrepaymentsNet_en-US">Prepaid land use rights, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeasePrepaymentsNet" xlink:to="label_cbak_LeasePrepaymentsNet" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_LeasePrepaymentsNet" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_LeasePrepaymentsNet" xml:lang="en-US" id="documentation_cbak_LeasePrepaymentsNet_en-US">Prepaid land use rights, net</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="IntangibleAssetsNetExcludingGoodwill" xlink:title="IntangibleAssetsNetExcludingGoodwill"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" xml:lang="en-US" id="label_us-gaap_IntangibleAssetsNetExcludingGoodwill_en-US">Intangible assets, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IntangibleAssetsNetExcludingGoodwill" xlink:to="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:label="DeferredTaxAssetsNetNoncurrent" xlink:title="DeferredTaxAssetsNetNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xml:lang="en-US" id="terseLabel_us-gaap_DeferredTaxAssetsNetNoncurrent_en-US">Deferred tax assets, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetNoncurrent" xlink:to="label_us-gaap_DeferredTaxAssetsNetNoncurrent" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="Assets" xlink:title="Assets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_Assets" xml:lang="en-US" id="totalLabel_us-gaap_Assets_en-US">Total assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Assets" xlink:to="label_us-gaap_Assets" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="LiabilitiesAbstract" xlink:title="LiabilitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesAbstract_en-US">Liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAbstract" xlink:to="label_us-gaap_LiabilitiesAbstract" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="LiabilitiesCurrentAbstract" xlink:title="LiabilitiesCurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesCurrentAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrentAbstract_en-US">Current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesCurrentAbstract" xlink:to="label_us-gaap_LiabilitiesCurrentAbstract" use="optional" order="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermBankLoansAndNotesPayable" xlink:label="ShortTermBankLoansAndNotesPayable" xlink:title="ShortTermBankLoansAndNotesPayable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermBankLoansAndNotesPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermBankLoansAndNotesPayable" xml:lang="en-US" id="label_us-gaap_ShortTermBankLoansAndNotesPayable_en-US">Short-term bank loans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermBankLoansAndNotesPayable" xlink:to="label_us-gaap_ShortTermBankLoansAndNotesPayable" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="AccountsPayableCurrent" xlink:title="AccountsPayableCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsPayableCurrent" xml:lang="en-US" id="label_us-gaap_AccountsPayableCurrent_en-US">Accounts and bills payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsPayableCurrent" xlink:to="label_us-gaap_AccountsPayableCurrent" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAccountsPayableAndAccruedLiabilities" xlink:label="OtherAccountsPayableAndAccruedLiabilities" xlink:title="OtherAccountsPayableAndAccruedLiabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="label_us-gaap_OtherAccountsPayableAndAccruedLiabilities_en-US">Accrued expenses and other payables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherAccountsPayableAndAccruedLiabilities" xlink:to="label_us-gaap_OtherAccountsPayableAndAccruedLiabilities" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="LiabilitiesCurrent" xlink:title="LiabilitiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_LiabilitiesCurrent" xml:lang="en-US" id="totalLabel_us-gaap_LiabilitiesCurrent_en-US">Total current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesCurrent" xlink:to="label_us-gaap_LiabilitiesCurrent" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermLoansFromBank" xlink:label="LongTermLoansFromBank" xlink:title="LongTermLoansFromBank"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LongTermLoansFromBank" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LongTermLoansFromBank" xml:lang="en-US" id="label_us-gaap_LongTermLoansFromBank_en-US">Long-term bank loans, less current maturities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermLoansFromBank" xlink:to="label_us-gaap_LongTermLoansFromBank" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherLoansPayableLongTerm" xlink:label="OtherLoansPayableLongTerm" xlink:title="OtherLoansPayableLongTerm"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherLoansPayableLongTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherLoansPayableLongTerm" xml:lang="en-US" id="label_us-gaap_OtherLoansPayableLongTerm_en-US">Other long-term loans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLoansPayableLongTerm" xlink:to="label_us-gaap_OtherLoansPayableLongTerm" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueNoncurrent" xlink:label="DeferredRevenueNoncurrent" xlink:title="DeferredRevenueNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredRevenueNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredRevenueNoncurrent" xml:lang="en-US" id="label_us-gaap_DeferredRevenueNoncurrent_en-US">Deferred revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredRevenueNoncurrent" xlink:to="label_us-gaap_DeferredRevenueNoncurrent" use="optional" order="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherLongTermDebtNoncurrent" xlink:label="OtherLongTermDebtNoncurrent" xlink:title="OtherLongTermDebtNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherLongTermDebtNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherLongTermDebtNoncurrent" xml:lang="en-US" id="label_us-gaap_OtherLongTermDebtNoncurrent_en-US">Other long-term payables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLongTermDebtNoncurrent" xlink:to="label_us-gaap_OtherLongTermDebtNoncurrent" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="DeferredTaxLiabilitiesNoncurrent" xlink:title="DeferredTaxLiabilitiesNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredTaxLiabilitiesNoncurrent" xml:lang="en-US" id="label_us-gaap_DeferredTaxLiabilitiesNoncurrent_en-US">Deferred tax liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxLiabilitiesNoncurrent" xlink:to="label_us-gaap_DeferredTaxLiabilitiesNoncurrent" use="optional" order="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="Liabilities" xlink:title="Liabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Liabilities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_Liabilities" xml:lang="en-US" id="totalLabel_us-gaap_Liabilities_en-US">Total liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Liabilities" xlink:to="label_us-gaap_Liabilities" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="CommitmentsAndContingencies" xlink:title="CommitmentsAndContingencies"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingencies" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommitmentsAndContingencies" xml:lang="en-US" id="label_us-gaap_CommitmentsAndContingencies_en-US">Commitments and contingencies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommitmentsAndContingencies" xlink:to="label_us-gaap_CommitmentsAndContingencies" use="optional" order="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="StockholdersEquityAbstract" xlink:title="StockholdersEquityAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockholdersEquityAbstract" xml:lang="en-US" id="label_us-gaap_StockholdersEquityAbstract_en-US">Shareholders' equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityAbstract" xlink:to="label_us-gaap_StockholdersEquityAbstract" use="optional" order="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue" xlink:label="CommonStockValue" xlink:title="CommonStockValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockValue" xml:lang="en-US" id="label_us-gaap_CommonStockValue_en-US">Common stock US$ 0.001 par value; 20,000,000 authorized; 12,763,803 issued and outstanding as of September 30, 2012 and March 31, 2013</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockValue" xlink:to="label_us-gaap_CommonStockValue" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_DonatedShares" xlink:label="DonatedShares" xlink:title="DonatedShares"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DonatedShares" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_DonatedShares" xml:lang="en-US" id="verboseLabel_cbak_DonatedShares_en-US">Donated shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DonatedShares" xlink:to="label_cbak_DonatedShares" use="optional" order="31" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DonatedShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_DonatedShares" xml:lang="en-US" id="documentation_cbak_DonatedShares_en-US">Donated shares</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapital" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapital_en-US">Additional paid-in capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdditionalPaidInCapital" xlink:to="label_us-gaap_AdditionalPaidInCapital" use="optional" order="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xlink:label="StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xlink:title="StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xml:lang="en-US" id="label_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance_en-US">Statutory reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xlink:to="label_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" use="optional" order="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="RetainedEarningsAccumulatedDeficit" xlink:title="RetainedEarningsAccumulatedDeficit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsAccumulatedDeficit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsAccumulatedDeficit" xml:lang="en-US" id="label_us-gaap_RetainedEarningsAccumulatedDeficit_en-US">Accumulated deficit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsAccumulatedDeficit" xlink:to="label_us-gaap_RetainedEarningsAccumulatedDeficit" use="optional" order="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:title="AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_en-US">Accumulated other comprehensive income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" use="optional" order="35" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityBeforeTreasuryStock" xlink:label="StockholdersEquityBeforeTreasuryStock" xlink:title="StockholdersEquityBeforeTreasuryStock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquityBeforeTreasuryStock" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_StockholdersEquityBeforeTreasuryStock" xml:lang="en-US" id="totalLabel_us-gaap_StockholdersEquityBeforeTreasuryStock_en-US">Stockholders' Equity before Treasury Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityBeforeTreasuryStock" xlink:to="label_us-gaap_StockholdersEquityBeforeTreasuryStock" use="optional" order="36" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="TreasuryStockValue" xlink:title="TreasuryStockValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TreasuryStockValue" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_TreasuryStockValue" xml:lang="en-US" id="negatedLabel_us-gaap_TreasuryStockValue_en-US">Less: Treasury shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TreasuryStockValue" xlink:to="label_us-gaap_TreasuryStockValue" use="optional" order="37" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="StockholdersEquity" xlink:title="StockholdersEquity"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="totalLabel_us-gaap_StockholdersEquity_en-US">Total shareholders' equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquity" xlink:to="label_us-gaap_StockholdersEquity" use="optional" order="38" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="LiabilitiesAndStockholdersEquity" xlink:title="LiabilitiesAndStockholdersEquity"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquity" xml:lang="en-US" id="totalLabel_us-gaap_LiabilitiesAndStockholdersEquity_en-US">Total liabilities and shareholders' equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="label_us-gaap_LiabilitiesAndStockholdersEquity" use="optional" order="39" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="CommonStockParOrStatedValuePerShare" xlink:title="CommonStockParOrStatedValuePerShare"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockParOrStatedValuePerShare" xml:lang="en-US" id="label_us-gaap_CommonStockParOrStatedValuePerShare_en-US">Common Stock, Par Value Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockParOrStatedValuePerShare" xlink:to="label_us-gaap_CommonStockParOrStatedValuePerShare" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="CommonStockSharesAuthorized" xlink:title="CommonStockSharesAuthorized"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockSharesAuthorized" xml:lang="en-US" id="label_us-gaap_CommonStockSharesAuthorized_en-US">Common Stock, Shares Authorized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockSharesAuthorized" xlink:to="label_us-gaap_CommonStockSharesAuthorized" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="CommonStockSharesIssued" xlink:title="CommonStockSharesIssued"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockSharesIssued" xml:lang="en-US" id="label_us-gaap_CommonStockSharesIssued_en-US">Common Stock, Shares, Issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockSharesIssued" xlink:to="label_us-gaap_CommonStockSharesIssued" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="CommonStockSharesOutstanding" xlink:title="CommonStockSharesOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockSharesOutstanding" xml:lang="en-US" id="label_us-gaap_CommonStockSharesOutstanding_en-US">Common Stock, Shares, Outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockSharesOutstanding" xlink:to="label_us-gaap_CommonStockSharesOutstanding" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="IncomeStatementAbstract" xlink:title="IncomeStatementAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeStatementAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeStatementAbstract" xml:lang="en-US" id="label_us-gaap_IncomeStatementAbstract_en-US">Statement of Operations [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeStatementAbstract" xlink:to="label_us-gaap_IncomeStatementAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="SalesRevenueNet" xlink:title="SalesRevenueNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SalesRevenueNet" xml:lang="en-US" id="label_us-gaap_SalesRevenueNet_en-US">Net revenues</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SalesRevenueNet" xlink:to="label_us-gaap_SalesRevenueNet" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="CostOfRevenue" xlink:title="CostOfRevenue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CostOfRevenue" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_CostOfRevenue" xml:lang="en-US" id="negatedLabel_us-gaap_CostOfRevenue_en-US">Cost of revenues</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CostOfRevenue" xlink:to="label_us-gaap_CostOfRevenue" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit" xlink:label="GrossProfit" xlink:title="GrossProfit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GrossProfit" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_GrossProfit" xml:lang="en-US" id="totalLabel_us-gaap_GrossProfit_en-US">Gross profit/(loss)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GrossProfit" xlink:to="label_us-gaap_GrossProfit" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="OperatingExpensesAbstract" xlink:title="OperatingExpensesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingExpensesAbstract" xml:lang="en-US" id="label_us-gaap_OperatingExpensesAbstract_en-US">Operating expenses:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingExpensesAbstract" xlink:to="label_us-gaap_OperatingExpensesAbstract" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="ResearchAndDevelopmentExpense" xlink:title="ResearchAndDevelopmentExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ResearchAndDevelopmentExpense" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_ResearchAndDevelopmentExpense" xml:lang="en-US" id="negatedLabel_us-gaap_ResearchAndDevelopmentExpense_en-US">Research and development expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ResearchAndDevelopmentExpense" xlink:to="label_us-gaap_ResearchAndDevelopmentExpense" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingAndMarketingExpense" xlink:label="SellingAndMarketingExpense" xlink:title="SellingAndMarketingExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SellingAndMarketingExpense" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_SellingAndMarketingExpense" xml:lang="en-US" id="negatedLabel_us-gaap_SellingAndMarketingExpense_en-US">Sales and marketing expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SellingAndMarketingExpense" xlink:to="label_us-gaap_SellingAndMarketingExpense" use="optional" order="6" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_GeneralAndAdministrativeExpense" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_GeneralAndAdministrativeExpense" xml:lang="en-US" id="negatedLabel_us-gaap_GeneralAndAdministrativeExpense_en-US">General and administrative expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GeneralAndAdministrativeExpense" xlink:to="label_us-gaap_GeneralAndAdministrativeExpense" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:title="AllowanceForLoanAndLeaseLossRecoveryOfBadDebts"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xml:lang="en-US" id="label_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_en-US">(Provision for)/ recovery of bad debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="label_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xlink:label="ImpairmentOfLongLivedAssetsHeldForUse" xlink:title="ImpairmentOfLongLivedAssetsHeldForUse"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xml:lang="en-US" id="negatedLabel_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse_en-US">Impairment charge on property, plant and equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ImpairmentOfLongLivedAssetsHeldForUse" xlink:to="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="OperatingExpenses" xlink:title="OperatingExpenses"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingExpenses" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:title="label_us-gaap_OperatingExpenses" xml:lang="en-US" id="negatedTotalLabel_us-gaap_OperatingExpenses_en-US">Total operating expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingExpenses" xlink:to="label_us-gaap_OperatingExpenses" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="OperatingIncomeLoss" xlink:title="OperatingIncomeLoss"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_OperatingIncomeLoss" xml:lang="en-US" id="totalLabel_us-gaap_OperatingIncomeLoss_en-US">Operating loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingIncomeLoss" xlink:to="label_us-gaap_OperatingIncomeLoss" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FinancingInterestExpense" xlink:label="FinancingInterestExpense" xlink:title="FinancingInterestExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FinancingInterestExpense" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_FinancingInterestExpense" xml:lang="en-US" id="negatedLabel_us-gaap_FinancingInterestExpense_en-US">Finance costs, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancingInterestExpense" xlink:to="label_us-gaap_FinancingInterestExpense" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_LossArisingFromLoanGuarantees" xlink:label="LossArisingFromLoanGuarantees" xlink:title="LossArisingFromLoanGuarantees"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_LossArisingFromLoanGuarantees" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:title="label_cbak_LossArisingFromLoanGuarantees" xml:lang="en-US" id="negatedTerseLabel_cbak_LossArisingFromLoanGuarantees_en-US">(Loss)/reversal of loss arising from loan guarantees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossArisingFromLoanGuarantees" xlink:to="label_cbak_LossArisingFromLoanGuarantees" use="optional" order="13" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_LossArisingFromLoanGuarantees" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_LossArisingFromLoanGuarantees" xml:lang="en-US" id="documentation_cbak_LossArisingFromLoanGuarantees_en-US">(Loss)/reversal of loss arising from loan guarantees</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueFromGrants" xlink:label="RevenueFromGrants" xlink:title="RevenueFromGrants"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RevenueFromGrants" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RevenueFromGrants" xml:lang="en-US" id="label_us-gaap_RevenueFromGrants_en-US">Government grant income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RevenueFromGrants" xlink:to="label_us-gaap_RevenueFromGrants" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="OtherNonoperatingIncomeExpense" xlink:title="OtherNonoperatingIncomeExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherNonoperatingIncomeExpense" xml:lang="en-US" id="label_us-gaap_OtherNonoperatingIncomeExpense_en-US">Other income/(expenses)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherNonoperatingIncomeExpense" xlink:to="label_us-gaap_OtherNonoperatingIncomeExpense" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="totalLabel_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">Loss before income taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="negatedLabel_us-gaap_IncomeTaxExpenseBenefit_en-US">Income tax expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxExpenseBenefit" xlink:to="label_us-gaap_IncomeTaxExpenseBenefit" use="optional" order="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="totalLabel_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLoss" xlink:to="label_us-gaap_NetIncomeLoss" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract" xlink:label="OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract" xlink:title="OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract" xml:lang="en-US" id="label_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract_en-US">Other comprehensive income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract" xlink:to="label_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:title="OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xml:lang="en-US" id="label_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_en-US">- Foreign currency translation adjustment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:to="label_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="ComprehensiveIncomeNetOfTax" xlink:title="ComprehensiveIncomeNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTax" xml:lang="en-US" id="totalLabel_us-gaap_ComprehensiveIncomeNetOfTax_en-US">Comprehensive loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTax" xlink:to="label_us-gaap_ComprehensiveIncomeNetOfTax" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="EarningsPerShareAbstract" xlink:title="EarningsPerShareAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareAbstract" xml:lang="en-US" id="label_us-gaap_EarningsPerShareAbstract_en-US">Net loss per share:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareAbstract" xlink:to="label_us-gaap_EarningsPerShareAbstract" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="EarningsPerShareBasic" xlink:title="EarningsPerShareBasic"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareBasic" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareBasic" xml:lang="en-US" id="label_us-gaap_EarningsPerShareBasic_en-US">- Basic</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareBasic" xlink:to="label_us-gaap_EarningsPerShareBasic" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="EarningsPerShareDiluted" xlink:title="EarningsPerShareDiluted"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareDiluted" xml:lang="en-US" id="label_us-gaap_EarningsPerShareDiluted_en-US">- Diluted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareDiluted" xlink:to="label_us-gaap_EarningsPerShareDiluted" use="optional" order="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:label="WeightedAverageNumberOfSharesOutstandingAbstract" xlink:title="WeightedAverageNumberOfSharesOutstandingAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xml:lang="en-US" id="label_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_en-US">Weighted average number of shares of common stock:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="label_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="WeightedAverageNumberOfSharesOutstandingBasic" xlink:title="WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xml:lang="en-US" id="terseLabel_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_en-US">- Basic</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="label_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" use="optional" order="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="WeightedAverageNumberOfDilutedSharesOutstanding" xlink:title="WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xml:lang="en-US" id="terseLabel_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_en-US">- Diluted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="label_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="StatementOfCashFlowsAbstract" xlink:title="StatementOfCashFlowsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfCashFlowsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfCashFlowsAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfCashFlowsAbstract_en-US">Statement of Cash Flows [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfCashFlowsAbstract" xlink:to="label_us-gaap_StatementOfCashFlowsAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_en-US">Cash flow from operating activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="terseLabel_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_en-US">Adjustments to reconcile net loss to net cash provided by operating activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="label_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="DepreciationAndAmortization" xlink:title="DepreciationAndAmortization"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DepreciationAndAmortization" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DepreciationAndAmortization" xml:lang="en-US" id="label_us-gaap_DepreciationAndAmortization_en-US">Depreciation and amortization</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepreciationAndAmortization" xlink:to="label_us-gaap_DepreciationAndAmortization" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="ProvisionForDoubtfulAccounts" xlink:title="ProvisionForDoubtfulAccounts"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProvisionForDoubtfulAccounts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProvisionForDoubtfulAccounts" xml:lang="en-US" id="label_us-gaap_ProvisionForDoubtfulAccounts_en-US">Provision for recovery of doubtful accounts</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionForDoubtfulAccounts" xlink:to="label_us-gaap_ProvisionForDoubtfulAccounts" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryWriteDown" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryWriteDown" xml:lang="en-US" id="label_us-gaap_InventoryWriteDown_en-US">Write-down of obsolete inventories</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryWriteDown" xlink:to="label_us-gaap_InventoryWriteDown" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xml:lang="en-US" id="terseLabel_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse_en-US">Impairment charge</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_LossArisingFromLoanGuarentees" xlink:label="LossArisingFromLoanGuarentees" xlink:title="LossArisingFromLoanGuarentees"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_LossArisingFromLoanGuarentees" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_LossArisingFromLoanGuarentees" xml:lang="en-US" id="verboseLabel_cbak_LossArisingFromLoanGuarentees_en-US">Loss arising from loan guarantee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossArisingFromLoanGuarentees" xlink:to="label_cbak_LossArisingFromLoanGuarentees" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_LossArisingFromLoanGuarentees" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_LossArisingFromLoanGuarentees" xml:lang="en-US" id="documentation_cbak_LossArisingFromLoanGuarentees_en-US">Loss arising from loan guarantee</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="ShareBasedCompensation" xlink:title="ShareBasedCompensation"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensation" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensation_en-US">Share-based compensation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensation" xlink:to="label_us-gaap_ShareBasedCompensation" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="DeferredIncomeTaxExpenseBenefit" xlink:title="DeferredIncomeTaxExpenseBenefit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DeferredIncomeTaxExpenseBenefit" xml:lang="en-US" id="terseLabel_us-gaap_DeferredIncomeTaxExpenseBenefit_en-US">Deferred income taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredIncomeTaxExpenseBenefit" xlink:to="label_us-gaap_DeferredIncomeTaxExpenseBenefit" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ForeignCurrencyTransactionGainLossUnrealized" xlink:label="ForeignCurrencyTransactionGainLossUnrealized" xlink:title="ForeignCurrencyTransactionGainLossUnrealized"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ForeignCurrencyTransactionGainLossUnrealized" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_ForeignCurrencyTransactionGainLossUnrealized" xml:lang="en-US" id="negatedLabel_us-gaap_ForeignCurrencyTransactionGainLossUnrealized_en-US">Exchange difference</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ForeignCurrencyTransactionGainLossUnrealized" xlink:to="label_us-gaap_ForeignCurrencyTransactionGainLossUnrealized" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="IncreaseDecreaseInOperatingCapitalAbstract" xlink:title="IncreaseDecreaseInOperatingCapitalAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_en-US">Changes in operating assets and liabilities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="IncreaseDecreaseInAccountsReceivable" xlink:title="IncreaseDecreaseInAccountsReceivable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInAccountsReceivable_en-US">Trade accounts receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccountsReceivable" xlink:to="label_us-gaap_IncreaseDecreaseInAccountsReceivable" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="IncreaseDecreaseInInventories" xlink:title="IncreaseDecreaseInInventories"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInInventories" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInInventories" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInInventories_en-US">Inventories</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInInventories" xlink:to="label_us-gaap_IncreaseDecreaseInInventories" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:title="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_en-US">Prepayments and other receivables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" xlink:label="IncreaseDecreaseInRecoverableOnLoanGuarantee" xlink:title="IncreaseDecreaseInRecoverableOnLoanGuarantee"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" xml:lang="en-US" id="negatedLabel_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee_en-US">Recoverable on loan guarantee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInRecoverableOnLoanGuarantee" xlink:to="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" use="optional" order="16" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" xml:lang="en-US" id="documentation_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee_en-US">Recoverable on loan guarantee</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="IncreaseDecreaseInAccountsPayable" xlink:title="IncreaseDecreaseInAccountsPayable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsPayable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsPayable" xml:lang="en-US" id="terseLabel_us-gaap_IncreaseDecreaseInAccountsPayable_en-US">Accounts and bills payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccountsPayable" xlink:to="label_us-gaap_IncreaseDecreaseInAccountsPayable" use="optional" order="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:label="IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:title="IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="terseLabel_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_en-US">Accrued expenses and other payables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:to="label_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenuePeriodIncreaseDecrease" xlink:label="DeferredRevenuePeriodIncreaseDecrease" xlink:title="DeferredRevenuePeriodIncreaseDecrease"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredRevenuePeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DeferredRevenuePeriodIncreaseDecrease" xml:lang="en-US" id="terseLabel_us-gaap_DeferredRevenuePeriodIncreaseDecrease_en-US">Deferred revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredRevenuePeriodIncreaseDecrease" xlink:to="label_us-gaap_DeferredRevenuePeriodIncreaseDecrease" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" xlink:title="NetCashProvidedByUsedInOperatingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInOperatingActivities_en-US">Net cash provided by operating activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_en-US">Cash flow from investing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDepositOtherAssets" xlink:label="IncreaseDecreaseInDepositOtherAssets" xlink:title="IncreaseDecreaseInDepositOtherAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInDepositOtherAssets" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInDepositOtherAssets" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInDepositOtherAssets_en-US">Decrease/(increase) in pledged deposits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInDepositOtherAssets" xlink:to="label_us-gaap_IncreaseDecreaseInDepositOtherAssets" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_PaymentOfGuaranteedLoans" xlink:label="PaymentOfGuaranteedLoans" xlink:title="PaymentOfGuaranteedLoans"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PaymentOfGuaranteedLoans" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_cbak_PaymentOfGuaranteedLoans" xml:lang="en-US" id="negatedLabel_cbak_PaymentOfGuaranteedLoans_en-US">Payment of guaranteed loans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentOfGuaranteedLoans" xlink:to="label_cbak_PaymentOfGuaranteedLoans" use="optional" order="23" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PaymentOfGuaranteedLoans" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PaymentOfGuaranteedLoans" xml:lang="en-US" id="documentation_cbak_PaymentOfGuaranteedLoans_en-US">Payment of guaranteed loans</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_RepaymentOfGuaranteedLoans" xlink:label="RepaymentOfGuaranteedLoans" xlink:title="RepaymentOfGuaranteedLoans"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RepaymentOfGuaranteedLoans" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_RepaymentOfGuaranteedLoans" xml:lang="en-US" id="label_cbak_RepaymentOfGuaranteedLoans_en-US">Repayment of guaranteed loans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentOfGuaranteedLoans" xlink:to="label_cbak_RepaymentOfGuaranteedLoans" use="optional" order="24" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RepaymentOfGuaranteedLoans" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_RepaymentOfGuaranteedLoans" xml:lang="en-US" id="documentation_cbak_RepaymentOfGuaranteedLoans_en-US">Repayment of guaranteed loans</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="PaymentsToAcquirePropertyPlantAndEquipment"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_en-US">Purchases of property, plant and equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="PaymentsToAcquireIntangibleAssets" xlink:title="PaymentsToAcquireIntangibleAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireIntangibleAssets" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireIntangibleAssets" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsToAcquireIntangibleAssets_en-US">Purchases of intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireIntangibleAssets" xlink:to="label_us-gaap_PaymentsToAcquireIntangibleAssets" use="optional" order="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="NetCashProvidedByUsedInInvestingActivities" xlink:title="NetCashProvidedByUsedInInvestingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInInvestingActivities_en-US">Net cash used in investing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_en-US">Cash flow from financing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" use="optional" order="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfDebt" xlink:label="ProceedsFromIssuanceOfDebt" xlink:title="ProceedsFromIssuanceOfDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromIssuanceOfDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromIssuanceOfDebt" xml:lang="en-US" id="label_us-gaap_ProceedsFromIssuanceOfDebt_en-US">Proceeds from borrowings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromIssuanceOfDebt" xlink:to="label_us-gaap_ProceedsFromIssuanceOfDebt" use="optional" order="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfDebt" xlink:label="RepaymentsOfDebt" xlink:title="RepaymentsOfDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfDebt" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfDebt_en-US">Repayment of borrowings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfDebt" xlink:to="label_us-gaap_RepaymentsOfDebt" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="ProceedsFromRelatedPartyDebt" xlink:title="ProceedsFromRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromRelatedPartyDebt" xml:lang="en-US" id="label_us-gaap_ProceedsFromRelatedPartyDebt_en-US">Borrowings from related parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromRelatedPartyDebt" xlink:to="label_us-gaap_ProceedsFromRelatedPartyDebt" use="optional" order="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="RepaymentsOfRelatedPartyDebt" xlink:title="RepaymentsOfRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfRelatedPartyDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfRelatedPartyDebt" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfRelatedPartyDebt_en-US">Repayment to related parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfRelatedPartyDebt" xlink:to="label_us-gaap_RepaymentsOfRelatedPartyDebt" use="optional" order="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xlink:label="ProceedsFromIssuanceOfOtherLongTermDebt" xlink:title="ProceedsFromIssuanceOfOtherLongTermDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xml:lang="en-US" id="label_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt_en-US">Proceeds from other long-term loans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromIssuanceOfOtherLongTermDebt" xlink:to="label_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" use="optional" order="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" xlink:title="NetCashProvidedByUsedInFinancingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInFinancingActivities_en-US">Net cash (used in) provided by financing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" use="optional" order="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="EffectOfExchangeRateOnCashAndCashEquivalents" xlink:title="EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xml:lang="en-US" id="label_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_en-US">Effect of exchange rate changes on cash and cash equivalents</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EffectOfExchangeRateOnCashAndCashEquivalents" xlink:to="label_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" use="optional" order="35" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:title="CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xml:lang="en-US" id="totalLabel_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_en-US">Net decrease in cash and cash equivalents</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" use="optional" order="36" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xml:lang="en-US" id="periodStartLabel_us-gaap_CashAndCashEquivalentsAtCarryingValue_en-US">Cash and cash equivalents at the beginning of period</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xml:lang="en-US" id="periodEndLabel_us-gaap_CashAndCashEquivalentsAtCarryingValue_en-US">Cash and cash equivalents at the end of period</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="SupplementalCashFlowInformationAbstract" xlink:title="SupplementalCashFlowInformationAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SupplementalCashFlowInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SupplementalCashFlowInformationAbstract" xml:lang="en-US" id="label_us-gaap_SupplementalCashFlowInformationAbstract_en-US">Supplemental disclosure of cash flow information:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SupplementalCashFlowInformationAbstract" xlink:to="label_us-gaap_SupplementalCashFlowInformationAbstract" use="optional" order="39" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_CashReceivedDuringThePeriodForAbstract" xlink:label="CashReceivedDuringThePeriodForAbstract" xlink:title="CashReceivedDuringThePeriodForAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CashReceivedDuringThePeriodForAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_CashReceivedDuringThePeriodForAbstract" xml:lang="en-US" id="verboseLabel_cbak_CashReceivedDuringThePeriodForAbstract_en-US">Cash received during the period for:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashReceivedDuringThePeriodForAbstract" xlink:to="label_cbak_CashReceivedDuringThePeriodForAbstract" use="optional" order="40" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CashReceivedDuringThePeriodForAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CashReceivedDuringThePeriodForAbstract" xml:lang="en-US" id="documentation_cbak_CashReceivedDuringThePeriodForAbstract_en-US">Cash received during the period for:</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_BillsReceivableDiscountedToBanks" xlink:label="BillsReceivableDiscountedToBanks" xlink:title="BillsReceivableDiscountedToBanks"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_BillsReceivableDiscountedToBanks" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_BillsReceivableDiscountedToBanks" xml:lang="en-US" id="verboseLabel_cbak_BillsReceivableDiscountedToBanks_en-US">Bills receivable discounted to banks</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BillsReceivableDiscountedToBanks" xlink:to="label_cbak_BillsReceivableDiscountedToBanks" use="optional" order="41" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_BillsReceivableDiscountedToBanks" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_BillsReceivableDiscountedToBanks" xml:lang="en-US" id="documentation_cbak_BillsReceivableDiscountedToBanks_en-US">Bills receivable discounted to banks</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_CashPaidDuringThePeriodForAbstract" xlink:label="CashPaidDuringThePeriodForAbstract" xlink:title="CashPaidDuringThePeriodForAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CashPaidDuringThePeriodForAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_CashPaidDuringThePeriodForAbstract" xml:lang="en-US" id="verboseLabel_cbak_CashPaidDuringThePeriodForAbstract_en-US">Cash paid during the period for:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashPaidDuringThePeriodForAbstract" xlink:to="label_cbak_CashPaidDuringThePeriodForAbstract" use="optional" order="42" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CashPaidDuringThePeriodForAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CashPaidDuringThePeriodForAbstract" xml:lang="en-US" id="documentation_cbak_CashPaidDuringThePeriodForAbstract_en-US">Cash paid during the period for:</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxesPaid" xlink:label="IncomeTaxesPaid" xlink:title="IncomeTaxesPaid"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxesPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxesPaid" xml:lang="en-US" id="label_us-gaap_IncomeTaxesPaid_en-US">Income taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxesPaid" xlink:to="label_us-gaap_IncomeTaxesPaid" use="optional" order="43" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPaid" xlink:label="InterestPaid" xlink:title="InterestPaid"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterestPaid" xml:lang="en-US" id="label_us-gaap_InterestPaid_en-US">Interest, net of amounts capitalized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestPaid" xlink:to="label_us-gaap_InterestPaid" use="optional" order="44" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="StatementEquityComponentsAxis" xlink:title="StatementEquityComponentsAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementEquityComponentsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementEquityComponentsAxis" xml:lang="en-US" id="label_us-gaap_StatementEquityComponentsAxis_en-US">Equity Components [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementEquityComponentsAxis" xlink:to="label_us-gaap_StatementEquityComponentsAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="EquityComponentDomain" xlink:title="EquityComponentDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityComponentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityComponentDomain" xml:lang="en-US" id="label_us-gaap_EquityComponentDomain_en-US">Equity Components [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityComponentDomain" xlink:to="label_us-gaap_EquityComponentDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockMember" xlink:label="CommonStockMember" xlink:title="CommonStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockMember" xml:lang="en-US" id="label_us-gaap_CommonStockMember_en-US">Common stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockMember" xlink:to="label_us-gaap_CommonStockMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_DonatedSharesMember" xlink:label="DonatedSharesMember" xlink:title="DonatedSharesMember"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DonatedSharesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_DonatedSharesMember" xml:lang="en-US" id="label_cbak_DonatedSharesMember_en-US">Donated shares [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DonatedSharesMember" xlink:to="label_cbak_DonatedSharesMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DonatedSharesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_DonatedSharesMember" xml:lang="en-US" id="documentation_cbak_DonatedSharesMember_en-US">Donated shares [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="AdditionalPaidInCapitalMember" xlink:title="AdditionalPaidInCapitalMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapitalMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapitalMember" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapitalMember_en-US">Additional paid-in capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdditionalPaidInCapitalMember" xlink:to="label_us-gaap_AdditionalPaidInCapitalMember" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_StatutoryreserveMember" xlink:label="StatutoryreserveMember" xlink:title="StatutoryreserveMember"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_StatutoryreserveMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_StatutoryreserveMember" xml:lang="en-US" id="verboseLabel_cbak_StatutoryreserveMember_en-US">Statutory Reserves [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatutoryreserveMember" xlink:to="label_cbak_StatutoryreserveMember" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_StatutoryreserveMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_StatutoryreserveMember" xml:lang="en-US" id="documentation_cbak_StatutoryreserveMember_en-US">Statutory Reserves [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="RetainedEarningsMember" xlink:title="RetainedEarningsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsMember" xml:lang="en-US" id="label_us-gaap_RetainedEarningsMember_en-US">Accumulated deficit [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsMember" xlink:to="label_us-gaap_RetainedEarningsMember" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="AccumulatedOtherComprehensiveIncomeMember" xlink:title="AccumulatedOtherComprehensiveIncomeMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember_en-US">Accumulated other comprehensive income [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccumulatedOtherComprehensiveIncomeMember" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockMember" xlink:label="TreasuryStockMember" xlink:title="TreasuryStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TreasuryStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_TreasuryStockMember" xml:lang="en-US" id="label_us-gaap_TreasuryStockMember_en-US">Treasury shares [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TreasuryStockMember" xlink:to="label_us-gaap_TreasuryStockMember" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="StatementOfStockholdersEquityAbstract" xlink:title="StatementOfStockholdersEquityAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfStockholdersEquityAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfStockholdersEquityAbstract_en-US">Statement of Stockholders Equity [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfStockholdersEquityAbstract" xlink:to="label_us-gaap_StatementOfStockholdersEquityAbstract" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="periodStartLabel_us-gaap_StockholdersEquity_en-US">Beginning Balance</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssued" xlink:label="SharesIssued" xlink:title="SharesIssued"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="periodStartLabel_us-gaap_SharesIssued_en-US">Beginning Balance (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharesIssued" xlink:to="label_us-gaap_SharesIssued" use="optional" order="1.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="label_us-gaap_SharesIssued_en-US">Shares Issued (Shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="verboseLabel_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensation" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensation_en-US">Share-based compensation for employee stock awards</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_AppropriationToStatutoryReserves" xlink:label="AppropriationToStatutoryReserves" xlink:title="AppropriationToStatutoryReserves"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_AppropriationToStatutoryReserves" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_AppropriationToStatutoryReserves" xml:lang="en-US" id="terseLabel_cbak_AppropriationToStatutoryReserves_en-US">Appropriation to statutory reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AppropriationToStatutoryReserves" xlink:to="label_cbak_AppropriationToStatutoryReserves" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_AppropriationToStatutoryReserves" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_AppropriationToStatutoryReserves" xml:lang="en-US" id="documentation_cbak_AppropriationToStatutoryReserves_en-US">Appropriation to statutory reserves</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_RoundingDifferenceOnReverseStockSplit" xlink:label="RoundingDifferenceOnReverseStockSplit" xlink:title="RoundingDifferenceOnReverseStockSplit"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RoundingDifferenceOnReverseStockSplit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_RoundingDifferenceOnReverseStockSplit" xml:lang="en-US" id="terseLabel_cbak_RoundingDifferenceOnReverseStockSplit_en-US">Rounding difference on reverse stock split</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RoundingDifferenceOnReverseStockSplit" xlink:to="label_cbak_RoundingDifferenceOnReverseStockSplit" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RoundingDifferenceOnReverseStockSplit" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_RoundingDifferenceOnReverseStockSplit" xml:lang="en-US" id="documentation_cbak_RoundingDifferenceOnReverseStockSplit_en-US">Rounding difference on reverse stock split</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_RoundingDifferenceOnReverseStockSplitShares" xlink:label="RoundingDifferenceOnReverseStockSplitShares" xlink:title="RoundingDifferenceOnReverseStockSplitShares"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RoundingDifferenceOnReverseStockSplitShares" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_RoundingDifferenceOnReverseStockSplitShares" xml:lang="en-US" id="terseLabel_cbak_RoundingDifferenceOnReverseStockSplitShares_en-US">Rounding difference on reverse stock split (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RoundingDifferenceOnReverseStockSplitShares" xlink:to="label_cbak_RoundingDifferenceOnReverseStockSplitShares" use="optional" order="5.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RoundingDifferenceOnReverseStockSplitShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_RoundingDifferenceOnReverseStockSplitShares" xml:lang="en-US" id="documentation_cbak_RoundingDifferenceOnReverseStockSplitShares_en-US">Rounding difference on reverse stock split (Shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_SharesIssued" xml:lang="en-US" id="label_cbak_SharesIssued_en-US">Shares Issued (Shares) (SharesIssued)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xml:lang="en-US" id="terseLabel_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_en-US">Foreign currency translation adjustment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="periodEndLabel_us-gaap_StockholdersEquity_en-US">Ending Balance</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="periodEndLabel_us-gaap_SharesIssued_en-US">Ending Balance (Shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_NotesToFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_NotesToFinancialStatementsAbstract" xml:lang="en-US" id="label_cbak_NotesToFinancialStatementsAbstract_en-US">Notes to Financial Statements [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="label_cbak_NotesToFinancialStatementsAbstract" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_NotesToFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_NotesToFinancialStatementsAbstract" xml:lang="en-US" id="documentation_cbak_NotesToFinancialStatementsAbstract_en-US">Notes to Financial Statements [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:label="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:title="BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xml:lang="en-US" id="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_en-US">Principal Activities, Basis of Presentation and Organization [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_PledgedDepositsTextBlock" xlink:label="PledgedDepositsTextBlock" xlink:title="PledgedDepositsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PledgedDepositsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_PledgedDepositsTextBlock" xml:lang="en-US" id="label_cbak_PledgedDepositsTextBlock_en-US">Pledged Deposits [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PledgedDepositsTextBlock" xlink:to="label_cbak_PledgedDepositsTextBlock" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PledgedDepositsTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PledgedDepositsTextBlock" xml:lang="en-US" id="documentation_cbak_PledgedDepositsTextBlock_en-US">Pledged Deposits [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:label="LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:title="LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_en-US">Trade Accounts Receivable, net [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:to="label_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryDisclosureTextBlock" xlink:label="InventoryDisclosureTextBlock" xlink:title="InventoryDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_InventoryDisclosureTextBlock_en-US">Inventories [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryDisclosureTextBlock" xlink:to="label_us-gaap_InventoryDisclosureTextBlock" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xlink:label="PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xlink:title="PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xml:lang="en-US" id="label_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock_en-US">Prepayments and Other Receivables and Recoverable from Loan Guarantee [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xlink:to="label_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xml:lang="en-US" id="documentation_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock_en-US">Prepayments and Other Receivables and Recoverable from Loan Guarantee</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="PropertyPlantAndEquipmentDisclosureTextBlock" xlink:title="PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_en-US">Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="label_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTextBlock" xlink:label="ShortTermDebtTextBlock" xlink:title="ShortTermDebtTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermDebtTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermDebtTextBlock" xml:lang="en-US" id="label_us-gaap_ShortTermDebtTextBlock_en-US">Short-term Bank Loans [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermDebtTextBlock" xlink:to="label_us-gaap_ShortTermDebtTextBlock" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebtTextBlock" xlink:label="LongTermDebtTextBlock" xlink:title="LongTermDebtTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LongTermDebtTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LongTermDebtTextBlock" xml:lang="en-US" id="label_us-gaap_LongTermDebtTextBlock_en-US">Long-term Bank Loans [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebtTextBlock" xlink:to="label_us-gaap_LongTermDebtTextBlock" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_OtherLongTermLoanTextBlock" xlink:label="OtherLongTermLoanTextBlock" xlink:title="OtherLongTermLoanTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_OtherLongTermLoanTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_OtherLongTermLoanTextBlock" xml:lang="en-US" id="verboseLabel_cbak_OtherLongTermLoanTextBlock_en-US">Other Long-term Loans [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLongTermLoanTextBlock" xlink:to="label_cbak_OtherLongTermLoanTextBlock" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_OtherLongTermLoanTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_OtherLongTermLoanTextBlock" xml:lang="en-US" id="documentation_cbak_OtherLongTermLoanTextBlock_en-US">Other Long-term Loans [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:label="AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:title="AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_en-US">Accrued Expenses and Other Payables [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:to="label_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:label="OtherLiabilitiesDisclosureTextBlock" xlink:title="OtherLiabilitiesDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherLiabilitiesDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_OtherLiabilitiesDisclosureTextBlock_en-US">Deferred Revenue and Other Long-term Payables [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLiabilitiesDisclosureTextBlock" xlink:to="label_us-gaap_OtherLiabilitiesDisclosureTextBlock" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="IncomeTaxDisclosureTextBlock" xlink:title="IncomeTaxDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_IncomeTaxDisclosureTextBlock_en-US">Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxDisclosureTextBlock" xlink:to="label_us-gaap_IncomeTaxDisclosureTextBlock" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock" xlink:label="ShareholdersEquityAndShareBasedPaymentsTextBlock" xlink:title="ShareholdersEquityAndShareBasedPaymentsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock" xml:lang="en-US" id="label_us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock_en-US">Share-based Compensation [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareholdersEquityAndShareBasedPaymentsTextBlock" xlink:to="label_us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareTextBlock" xml:lang="en-US" id="label_us-gaap_EarningsPerShareTextBlock_en-US">Net Loss per Share [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareTextBlock" xlink:to="label_us-gaap_EarningsPerShareTextBlock" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock" xlink:label="FairValueDisclosuresTextBlock" xlink:title="FairValueDisclosuresTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FairValueDisclosuresTextBlock" xml:lang="en-US" id="label_us-gaap_FairValueDisclosuresTextBlock_en-US">Fair Value of Financial Instruments [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueDisclosuresTextBlock" xlink:to="label_us-gaap_FairValueDisclosuresTextBlock" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="CommitmentsAndContingenciesDisclosureTextBlock" xlink:title="CommitmentsAndContingenciesDisclosureTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" use="optional" order="16" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConcentrationRiskDisclosureTextBlock" xlink:to="label_us-gaap_ConcentrationRiskDisclosureTextBlock" use="optional" order="17" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_SegmentReportingDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SegmentReportingDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_SegmentReportingDisclosureTextBlock_en-US">Segment Information [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentReportingDisclosureTextBlock" xlink:to="label_us-gaap_SegmentReportingDisclosureTextBlock" use="optional" order="18" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventsTextBlock" xlink:to="label_us-gaap_SubsequentEventsTextBlock" use="optional" order="19" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_SignificantAccountingPoliciesTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SignificantAccountingPoliciesTextBlock" xml:lang="en-US" id="label_us-gaap_SignificantAccountingPoliciesTextBlock_en-US">Summary of Significant Accounting Policies and Practices [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SignificantAccountingPoliciesTextBlock" xlink:to="label_us-gaap_SignificantAccountingPoliciesTextBlock" use="optional" order="20" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeasePrepaymentsNetTextBlock" xlink:to="label_cbak_LeasePrepaymentsNetTextBlock" use="optional" order="21" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="StockholdersEquityNoteDisclosureTextBlock" xlink:title="StockholdersEquityNoteDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_StockholdersEquityNoteDisclosureTextBlock_en-US">Shareholders Equity [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityNoteDisclosureTextBlock" xlink:to="label_us-gaap_StockholdersEquityNoteDisclosureTextBlock" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_FinanceCostsNetTextBlock" xlink:label="FinanceCostsNetTextBlock" xlink:title="FinanceCostsNetTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_FinanceCostsNetTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_FinanceCostsNetTextBlock" xml:lang="en-US" id="label_cbak_FinanceCostsNetTextBlock_en-US">Finance Costs, Net [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinanceCostsNetTextBlock" xlink:to="label_cbak_FinanceCostsNetTextBlock" use="optional" order="23" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_FinanceCostsNetTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_FinanceCostsNetTextBlock" xml:lang="en-US" id="documentation_cbak_FinanceCostsNetTextBlock_en-US">Finance Costs, Net [Text Block]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_en-US">Pension and Other Post-retirement Benefits [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:to="label_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" use="optional" order="24" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatutoryAccountingPracticesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatutoryAccountingPracticesDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_StatutoryAccountingPracticesDisclosureTextBlock_en-US">China BAK Battery, Inc. (Parent Company) [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatutoryAccountingPracticesDisclosureTextBlock" xlink:to="label_us-gaap_StatutoryAccountingPracticesDisclosureTextBlock" use="optional" order="25" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IntangibleAssetsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_IntangibleAssetsDisclosureTextBlock_en-US">Intangible Assets, net [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IntangibleAssetsDisclosureTextBlock" xlink:to="label_us-gaap_IntangibleAssetsDisclosureTextBlock" use="optional" order="26" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ConsolidationPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ConsolidationPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_ConsolidationPolicyTextBlock_en-US">Principles of Consolidation [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConsolidationPolicyTextBlock" xlink:to="label_us-gaap_ConsolidationPolicyTextBlock" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="CashAndCashEquivalentsPolicyTextBlock" xlink:title="CashAndCashEquivalentsPolicyTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BillsPayablePolicyTextBlock" xlink:to="label_cbak_BillsPayablePolicyTextBlock" use="optional" order="14" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_GovernmentGrantsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_GovernmentGrantsPolicyTextBlock" xml:lang="en-US" id="label_cbak_GovernmentGrantsPolicyTextBlock_en-US">Government Grants [Policy Text Block]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_GovernmentGrantsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_GovernmentGrantsPolicyTextBlock" xml:lang="en-US" id="documentation_cbak_GovernmentGrantsPolicyTextBlock_en-US">Government Grants</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UseOfEstimates" xlink:to="label_us-gaap_UseOfEstimates" use="optional" order="19" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentReportingPolicyPolicyTextBlock" xlink:to="label_us-gaap_SegmentReportingPolicyPolicyTextBlock" use="optional" order="20" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock" xlink:label="ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock" xlink:title="ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:label="ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:title="ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="label_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock" xlink:label="ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock" xlink:title="ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock" xlink:to="label_us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="ScheduleOfInventoryCurrentTableTextBlock" xlink:title="ScheduleOfInventoryCurrentTableTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_scheduleOfAnalysisForObsoleteInventoriesTableTextBlock" xlink:label="scheduleOfAnalysisForObsoleteInventoriesTableTextBlock" xlink:title="scheduleOfAnalysisForObsoleteInventoriesTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="scheduleOfAnalysisForObsoleteInventoriesTableTextBlock" xlink:to="label_cbak_scheduleOfAnalysisForObsoleteInventoriesTableTextBlock" use="optional" order="5" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfDepreciationExpenseTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfDepreciationExpenseTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfDepreciationExpenseTableTextBlock_en-US">SCHEDULE OF DEPRECIATION EXPENSE</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock" xlink:label="ScheduleOfPrepaidLandUseRightsTableTextBlock" xlink:title="ScheduleOfPrepaidLandUseRightsTableTextBlock"/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfLongTermBankLoansTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfLongTermBankLoansTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfLongTermBankLoansTableTextBlock_en-US">SCHEDULE OF LONG TERM BANK LOANS</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfMaturitiesOfOtherLongtermLoansTableTextBlock" xlink:label="ScheduleOfMaturitiesOfOtherLongtermLoansTableTextBlock" xlink:title="ScheduleOfMaturitiesOfOtherLongtermLoansTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:to="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" use="optional" order="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfGovernmentSubsidiesTableTextBlock" xlink:label="ScheduleOfGovernmentSubsidiesTableTextBlock" xlink:title="ScheduleOfGovernmentSubsidiesTableTextBlock"/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfGovernmentSubsidiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfGovernmentSubsidiesTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfGovernmentSubsidiesTableTextBlock_en-US">Schedule of Government subsidies</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:title="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:label="ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:title="ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:title="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" xlink:label="ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" xlink:title="ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" xml:lang="en-US" id="label_cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock_en-US">SCHEDULE OF COMPONENTS OF DEFERRED TAX EXPENSES [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" xlink:to="label_cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" use="optional" order="22" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfComponentsOfDeferredTaxExpensesTableTextBlock_en-US">SCHEDULE OF COMPONENTS OF DEFERRED TAX EXPENSES</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:label="ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:title="ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 25, 2007 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:to="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" use="optional" order="24" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 25, 2007 [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:label="ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:title="ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock_en-US">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 25, 2007 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:to="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" use="optional" order="25" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock_en-US">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 25, 2007 [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:label="ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:title="ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:to="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" use="optional" order="26" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:label="ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:title="ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock_en-US">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON January 28, 2008 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock" xlink:to="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock" use="optional" order="27" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:label="ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:title="ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY May 29, 2008 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:to="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" use="optional" order="28" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY May 29, 2008 [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:label="ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:title="ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock_en-US">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON May 29, 2008 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock" xlink:to="label_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock" use="optional" order="29" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 22, 2009 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock" xlink:to="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock" use="optional" order="30" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock_en-US">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 22, 2009 [Table Text Block]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock_en-US">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 26, 2009 [Table Text Block]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock_en-US">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON April 8, 2010 [Table Text Block]</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoSixTwoZeroOneOneTableTextBlock" xlink:label="ScheduleOfValuationOfOptionsGrantedOnMayTwoSixTwoZeroOneOneTableTextBlock" xlink:title="ScheduleOfValuationOfOptionsGrantedOnMayTwoSixTwoZeroOneOneTableTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:title="ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm_en-US">Share-based Compensation 12</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm_en-US">Share-based Compensation 12</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB_en-US">Share-based Compensation 13</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" use="optional" order="13" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB_en-US">Share-based Compensation 13</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf_en-US">Share-based Compensation 14</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" use="optional" order="14" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf_en-US">Share-based Compensation 14</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne_en-US">Share-based Compensation 15</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" use="optional" order="15" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne_en-US">Share-based Compensation 15</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT_en-US">Share-based Compensation 16</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" use="optional" order="16" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT_en-US">Share-based Compensation 16</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP_en-US">Share-based Compensation 17</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" use="optional" order="17" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP_en-US">Share-based Compensation 17</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs_en-US">Share-based Compensation 18</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" use="optional" order="18" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs_en-US">Share-based Compensation 18</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv_en-US">Share-based Compensation 19</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" use="optional" order="19" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv_en-US">Share-based Compensation 19</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK_en-US">Share-based Compensation 20</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" use="optional" order="20" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK_en-US">Share-based Compensation 20</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight_en-US">Share-based Compensation 21</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" use="optional" order="21" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight_en-US">Share-based Compensation 21</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL_en-US">Share-based Compensation 22</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" use="optional" order="22" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL_en-US">Share-based Compensation 22</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp_en-US">Share-based Compensation 23</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" use="optional" order="23" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp_en-US">Share-based Compensation 23</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB_en-US">Share-based Compensation 24</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" use="optional" order="24" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB_en-US">Share-based Compensation 24</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne_en-US">Share-based Compensation 25</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" use="optional" order="25" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne_en-US">Share-based Compensation 25</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS_en-US">Share-based Compensation 26</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" use="optional" order="26" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS_en-US">Share-based Compensation 26</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr_en-US">Share-based Compensation 27</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" use="optional" order="27" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr_en-US">Share-based Compensation 27</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn_en-US">Share-based Compensation 28</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" use="optional" order="28" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn_en-US">Share-based Compensation 28</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew_en-US">Share-based Compensation 29</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" use="optional" order="29" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew_en-US">Share-based Compensation 29</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml_en-US">Share-based Compensation 30</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" use="optional" order="30" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml_en-US">Share-based Compensation 30</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT_en-US">Share-based Compensation 31</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" use="optional" order="31" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT_en-US">Share-based Compensation 31</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq_en-US">Share-based Compensation 32</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" use="optional" order="32" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq_en-US">Share-based Compensation 32</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq_en-US">Share-based Compensation 33</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" use="optional" order="33" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq_en-US">Share-based Compensation 33</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight_en-US">Share-based Compensation 34</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" use="optional" order="34" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight_en-US">Share-based Compensation 34</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK_en-US">Share-based Compensation 35</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" use="optional" order="35" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK_en-US">Share-based Compensation 35</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf_en-US">Share-based Compensation 36</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" use="optional" order="36" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf_en-US">Share-based Compensation 36</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF_en-US">Share-based Compensation 37</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" use="optional" order="37" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF_en-US">Share-based Compensation 37</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP_en-US">Share-based Compensation 38</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" use="optional" order="38" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP_en-US">Share-based Compensation 38</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf_en-US">Share-based Compensation 39</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" use="optional" order="39" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf_en-US">Share-based Compensation 39</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven_en-US">Share-based Compensation 40</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" use="optional" order="40" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven_en-US">Share-based Compensation 40</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW_en-US">Share-based Compensation 41</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" use="optional" order="41" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW_en-US">Share-based Compensation 41</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine_en-US">Share-based Compensation 42</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" use="optional" order="42" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine_en-US">Share-based Compensation 42</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ_en-US">Share-based Compensation 43</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" use="optional" order="43" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ_en-US">Share-based Compensation 43</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ_en-US">Share-based Compensation 44</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" use="optional" order="44" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ_en-US">Share-based Compensation 44</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl_en-US">Share-based Compensation 45</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" use="optional" order="45" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl_en-US">Share-based Compensation 45</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN_en-US">Share-based Compensation 46</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" use="optional" order="46" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN_en-US">Share-based Compensation 46</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix_en-US">Share-based Compensation 47</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" use="optional" order="47" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix_en-US">Share-based Compensation 47</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner_en-US">Share-based Compensation 48</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" use="optional" order="48" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner_en-US">Share-based Compensation 48</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree_en-US">Share-based Compensation 49</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" use="optional" order="49" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree_en-US">Share-based Compensation 49</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ_en-US">Share-based Compensation 50</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" use="optional" order="50" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ_en-US">Share-based Compensation 50</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd_en-US">Share-based Compensation 51</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" use="optional" order="51" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd_en-US">Share-based Compensation 51</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN_en-US">Share-based Compensation 52</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" use="optional" order="52" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN_en-US">Share-based Compensation 52</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK_en-US">Share-based Compensation 53</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" use="optional" order="53" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK_en-US">Share-based Compensation 53</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy_en-US">Share-based Compensation 54</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" use="optional" order="54" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy_en-US">Share-based Compensation 54</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX_en-US">Share-based Compensation 55</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR_en-US">Share-based Compensation 57</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR_en-US">Share-based Compensation 57</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne"/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne_en-US">Share-based Compensation 58</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf"/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf_en-US">Share-based Compensation 59</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ_en-US">Share-based Compensation 60</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ" use="optional" order="60" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT_en-US">Share-based Compensation 61</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" xlink:to="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" use="optional" order="61" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT_en-US">Share-based Compensation 61</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour_en-US">Share-based Compensation 62</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour_en-US">Share-based Compensation 62</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp" xlink:label="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp" xlink:title="SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20130331.xsd#cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" xlink:label="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" xlink:title="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT_en-US">Segment Information Schedule Of Net Revenues By Geographical Area 48</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" xlink:to="label_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT" use="optional" order="48" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryNet" xml:lang="en-US" id="label_us-gaap_InventoryNet_en-US">Inventories, net</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PrepaidExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PrepaidExpenseAndOtherAssets" xml:lang="en-US" id="label_us-gaap_PrepaidExpenseAndOtherAssets_en-US">Prepayments and other receivables</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AssetsCurrent" xml:lang="en-US" id="label_us-gaap_AssetsCurrent_en-US">Total current assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_LeasePrepaymentsNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_LeasePrepaymentsNet" xml:lang="en-US" id="label_cbak_LeasePrepaymentsNet_en-US">Lease Prepayments Net</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xml:lang="en-US" id="label_us-gaap_DeferredTaxAssetsNetNoncurrent_en-US">Deferred tax assets, net (DeferredTaxAssetsNetNoncurrent)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_Assets" xml:lang="en-US" id="label_us-gaap_Assets_en-US">Total assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrent_en-US">Total current liabilities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Liabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_Liabilities" xml:lang="en-US" id="label_us-gaap_Liabilities_en-US">Total liabilities</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_DonatedShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_DonatedShares" xml:lang="en-US" id="label_cbak_DonatedShares_en-US">Donated Shares</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquityBeforeTreasuryStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockholdersEquityBeforeTreasuryStock" xml:lang="en-US" id="label_us-gaap_StockholdersEquityBeforeTreasuryStock_en-US">Stockholders' Equity before Treasury Stock</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TreasuryStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_TreasuryStockValue" xml:lang="en-US" id="label_us-gaap_TreasuryStockValue_en-US">Less: Treasury shares</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="label_us-gaap_StockholdersEquity_en-US">Total shareholders equity</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquity" xml:lang="en-US" id="label_us-gaap_LiabilitiesAndStockholdersEquity_en-US">Total liabilities and shareholders equity</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CostOfRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CostOfRevenue" xml:lang="en-US" id="label_us-gaap_CostOfRevenue_en-US">Cost of revenues</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GrossProfit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GrossProfit" xml:lang="en-US" id="label_us-gaap_GrossProfit_en-US">Gross profit / (loss)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ResearchAndDevelopmentExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ResearchAndDevelopmentExpense" xml:lang="en-US" id="label_us-gaap_ResearchAndDevelopmentExpense_en-US">Research and development expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SellingAndMarketingExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SellingAndMarketingExpense" xml:lang="en-US" id="label_us-gaap_SellingAndMarketingExpense_en-US">Sales and marketing expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GeneralAndAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GeneralAndAdministrativeExpense" xml:lang="en-US" id="label_us-gaap_GeneralAndAdministrativeExpense_en-US">General and administrative expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xml:lang="en-US" id="label_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse_en-US">Impairment charge on property, plant and equipment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingExpenses" xml:lang="en-US" id="label_us-gaap_OperatingExpenses_en-US">Total operating expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingIncomeLoss" xml:lang="en-US" id="label_us-gaap_OperatingIncomeLoss_en-US">Operating loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FinancingInterestExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FinancingInterestExpense" xml:lang="en-US" id="label_us-gaap_FinancingInterestExpense_en-US">Finance costs, net</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_LossArisingFromLoanGuarantees" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_LossArisingFromLoanGuarantees" xml:lang="en-US" id="label_cbak_LossArisingFromLoanGuarantees_en-US">Loss Arising From Loan Guarantees</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">loss before income taxes</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="label_us-gaap_IncomeTaxExpenseBenefit_en-US">Income tax expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="label_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTax" xml:lang="en-US" id="label_us-gaap_ComprehensiveIncomeNetOfTax_en-US">Comprehensive loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xml:lang="en-US" id="label_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_en-US">- Basic (WeightedAverageNumberOfSharesOutstandingBasic)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xml:lang="en-US" id="label_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_en-US">- Diluted (WeightedAverageNumberOfDilutedSharesOutstanding)</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_LossArisingFromLoanGuarentees" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_LossArisingFromLoanGuarentees" xml:lang="en-US" id="label_cbak_LossArisingFromLoanGuarentees_en-US">Loss Arising From Loan Guarentees</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredIncomeTaxExpenseBenefit" xml:lang="en-US" id="label_us-gaap_DeferredIncomeTaxExpenseBenefit_en-US">Deferred income taxes</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ForeignCurrencyTransactionGainLossUnrealized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ForeignCurrencyTransactionGainLossUnrealized" xml:lang="en-US" id="label_us-gaap_ForeignCurrencyTransactionGainLossUnrealized_en-US">Exchange difference</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccountsReceivable_en-US">Trade accounts receivable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInInventories" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInInventories" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInInventories_en-US">Inventories</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_en-US">Prepayments and other receivables (IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets)</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee" xml:lang="en-US" id="label_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee_en-US">Increase Decrease In Recoverable On Loan Guarantee</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsPayable" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccountsPayable_en-US">Accounts and bills payable (IncreaseDecreaseInAccountsPayable)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_en-US">Accrued expenses and other payables (IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredRevenuePeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredRevenuePeriodIncreaseDecrease" xml:lang="en-US" id="label_us-gaap_DeferredRevenuePeriodIncreaseDecrease_en-US">Deferred revenue (DeferredRevenuePeriodIncreaseDecrease)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInOperatingActivities_en-US">Net cash provided by operating activities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInDepositOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInDepositOtherAssets" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInDepositOtherAssets_en-US">Decrease (increase) in pledged deposits</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_PaymentOfGuaranteedLoans" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_PaymentOfGuaranteedLoans" xml:lang="en-US" id="label_cbak_PaymentOfGuaranteedLoans_en-US">Payment Of Guaranteed Loans</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_en-US">Purchases of property, plant and equipment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireIntangibleAssets" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireIntangibleAssets_en-US">Purchases of intangible assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInInvestingActivities_en-US">Net cash used in investing activities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RepaymentsOfDebt" xml:lang="en-US" id="label_us-gaap_RepaymentsOfDebt_en-US">Repayment of bank borrowings</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RepaymentsOfRelatedPartyDebt" xml:lang="en-US" id="label_us-gaap_RepaymentsOfRelatedPartyDebt_en-US">Repayment to related parties</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInFinancingActivities_en-US">Net cash (used in) financing activities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xml:lang="en-US" id="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_en-US">Net (decrease) increase in cash and cash equivalents</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_CashReceivedDuringThePeriodForAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_CashReceivedDuringThePeriodForAbstract" xml:lang="en-US" id="label_cbak_CashReceivedDuringThePeriodForAbstract_en-US">Cash Received During The Period For [Abstract]</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_BillsReceivableDiscountedToBanks" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_BillsReceivableDiscountedToBanks" xml:lang="en-US" id="label_cbak_BillsReceivableDiscountedToBanks_en-US">Bills Receivable Discounted To Banks</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_CashPaidDuringThePeriodForAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_CashPaidDuringThePeriodForAbstract" xml:lang="en-US" id="label_cbak_CashPaidDuringThePeriodForAbstract_en-US">Cash Paid During The Period For [Abstract]</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_StatutoryreserveMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_StatutoryreserveMember" xml:lang="en-US" id="label_cbak_StatutoryreserveMember_en-US">Statutoryreserve [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_AppropriationToStatutoryReserves" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_AppropriationToStatutoryReserves" xml:lang="en-US" id="label_cbak_AppropriationToStatutoryReserves_en-US">Appropriation To Statutory Reserves</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZerovEightNBKFivevZeroNineCf" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZerovEightNBKFivevZeroNineCf" xml:lang="en-US" id="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZerovEightNBKFivevZeroNineCf_en-US">Schedule Of Summary Of Share Option Plan Activity June Two Two Two Zero Zero Nine Zero One Seven One Eight Two One Eight Two Zerov Eight N B K Fivev Zero Nine Cf</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofWcZeroTSevensrmSevendEight" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofWcZeroTSevensrmSevendEight" xml:lang="en-US" id="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofWcZeroTSevensrmSevendEight_en-US">Schedule Of Summary Of Share Option Plan Activity June Two Two Two Zero Zero Nine Zero One Seven One Eight Two One Eight Twof Wc Zero T Sevensrm Sevend Eight</link:label>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoRNineFournSixdFiveNtLdy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoRNineFournSixdFiveNtLdy" xml:lang="en-US" id="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoRNineFournSixdFiveNtLdy_en-US">Schedule Of Summary Of Share Option Plan Activity June Two Two Two Zero Zero Nine Zero One Seven One Eight Two One Eight Two R Nine Fourn Sixd Five Nt Ldy</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMkXgFivehVNXKn" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMkXgFivehVNXKn" xml:lang="en-US" id="label_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMkXgFivehVNXKn_en-US">Schedule Of Summary Of Share Option Plan Activity June Two Two Two Zero Zero Nine Zero One Seven One Eight Two One Eight Two Two Mk Xg Fiveh V N X Kn</link:label>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>9
<FILENAME>cbak-20130331_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
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<SEQUENCE>11
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<TEXT>
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<TYPE>XML
<SEQUENCE>12
<FILENAME>R8.xml
<DESCRIPTION>IDEA: Pledged Deposits
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>108 - Disclosure - Pledged Deposits</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>cx_01_October_2012_TO_31_March_2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0001117171</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-10-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-03-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="6 Months Ended" /><Label Key="Calendar" Id="1" Label="Mar. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_PledgedDepositsTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;2. Pledged Deposits&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Pledged deposits as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="12%"&gt;
                  &lt;i&gt;September 30,&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="12%"&gt;
                  &lt;i&gt;March 31,&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  &lt;i&gt;2012&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  &lt;i&gt;2013&lt;/i&gt;
                &lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Pledged deposits with banks for:&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Construction payable&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  129,768
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  1,658
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Bills payable&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  5,380,430
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  8,978,816
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                  5,510,198
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                  8,980,474
                &lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Deposits pledged for construction payable are generally released when the relevant construction projects are completed.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Pledged Deposits [Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Pledged Deposits [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Pledged Deposits</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.bak.com.cn/taxonomy/role/NotesToFinancialStatementsPledgedDepositsTextBlock</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>1</NumberOfRows></InstanceReport>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY April 8, 2010 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>Y</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoGDkTDWZcBTyg', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 1</a></td>
        <td class="nump">$ 20,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoFztFffpLLJMX', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 2</a></td>
        <td class="nump">12.15<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoNSSzzZeroThreehLLrT', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 3</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoknnTwXbQXcHD', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 4</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoTKKJGnLSixThreeVEighty', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 5</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwosyHNOneppgThreeTGr', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 6</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoPFLNTmQbKDqL', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 7</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoDsFzFNineVWTLQt', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 8</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoDmtThreeQTfLZKxX', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 9</a></td>
        <td class="nump">20,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwobThreeOnewQmwNinenTwoCp', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 10</a></td>
        <td class="nump">12.15<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwottTTFourHmTHdhNine', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 11</a></td>
        <td class="nump">4.5<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoVFrSixLThreeWSmFThreep', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 12</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoFslJtGOnefSevenWQNine', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 13</a></td>
        <td class="nump">12,500<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoyThreeFourwPThreeFSevenOnekRk', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 14</a></td>
        <td class="nump">12.15<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoxMVvTbZeroLpTSEight', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 15</a></td>
        <td class="nump">4.5<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwozfFourVWHWZeroMTwoLT', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 16</a></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
    </table>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 10</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 9</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 8</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 2</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 1</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoGDkTDWZcBTyg</nobr></td>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 4</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 3</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 7</p>
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                    <td><nobr>cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoPFLNTmQbKDqL</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity April 8, 2010 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 25, 2007 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>Y</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoTwoOneFiveFiveNOneNineTNinexyw', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 1</a></td>
        <td class="nump">$ 121,000<span></span></td>
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        <td class="nump">16.45<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoQLBSevenWwTwoLCsOneH', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 3</a></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwopMmSevenZeropDLkThreehOne', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 4</a></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwotDThreeNinezTwoMbWrZeroOne', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 5</a></td>
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        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoPNinehRkPbyLzSevenF', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 7</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwonCgszySixvOnewSixr', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 8</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoSixOneggFpFiveVFourNrg', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 9</a></td>
        <td class="nump">121,000<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwohBTxZSixSSixbNyl', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 10</a></td>
        <td class="nump">16.45<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoJbHQMpfZeroThreeLcV', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 11</a></td>
        <td class="nump">0.57<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoFvWtgTwosVZeroTwopD', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 25, 2007 12</a></td>
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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



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 -Publisher FASB

 -Name Accounting Standards Codification

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 -Section 45

 -Paragraph 28

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 -Paragraph 28

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 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXBAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwokTRrNNThreeQSixNNineR', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity January 28, 2008 1</a></td>
        <td class="nump">$ 72,000<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoDEightDBEightGwxgOneWP', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity January 28, 2008 2</a></td>
        <td class="nump">21.50<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozFSixSixVRqNineKwcy', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity January 28, 2008 3</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoBcDQkzNineTgRrr', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity January 28, 2008 4</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTcphThreeTwoxyMhps', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity January 28, 2008 5</a></td>
        <td class="num">(72,000)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozfqQXDXswSevenRp', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity January 28, 2008 6</a></td>
        <td class="num">(21.50)<span></span></td>
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</LabelSeparator><Level>4</Level><ElementName>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTworFtxMxDZeroHTdT</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4600000</NumericAmount><RoundedNumericAmount>4600000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Commitments And Contingencies 30</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Commitments And Contingencies 30</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Commitments and Contingencies (Narrative) (Details)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>true</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.bak.com.cn/taxonomy/role/DisclosureCommitmentsAndContingenciesDisclosureTextBlockDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>29</NumberOfRows></InstanceReport>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EYQAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF NET REVENUES BY PRODUCT (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoxLmgZSmtyDmG', window );">Segment Information Schedule Of Net Revenues By Product 1</a></td>
        <td class="nump">$ 11,689,808<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFiveSevenRJqGThreegLPtN', window );">Segment Information Schedule Of Net Revenues By Product 2</a></td>
        <td class="nump">35.6<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoZDtZeroGzxVKNineZerog', window );">Segment Information Schedule Of Net Revenues By Product 3</a></td>
        <td class="nump">8,986,832<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRkdmQwXBdSixRTwo', window );">Segment Information Schedule Of Net Revenues By Product 4</a></td>
        <td class="nump">20.4<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourtsBCEightChycyQ', window );">Segment Information Schedule Of Net Revenues By Product 5</a></td>
        <td class="nump">45,940,596<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourThreelZeropWSdPKGL', window );">Segment Information Schedule Of Net Revenues By Product 6</a></td>
        <td class="nump">44<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTRvOneWyTkJBbq', window );">Segment Information Schedule Of Net Revenues By Product 7</a></td>
        <td class="nump">18,303,369<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoBNinekTNineNinezfXhPNine', window );">Segment Information Schedule Of Net Revenues By Product 8</a></td>
        <td class="nump">17<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwopZcDTTPdbFiveRR', window );">Segment Information Schedule Of Net Revenues By Product 9</a></td>
        <td class="nump">8,787,317<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoxvgBWlFourNkNineCQ', window );">Segment Information Schedule Of Net Revenues By Product 10</a></td>
        <td class="nump">26.8<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohWTwohQThreeTTfwTx', window );">Segment Information Schedule Of Net Revenues By Product 11</a></td>
        <td class="nump">17,384,183<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwozTCVXPWJhNlR', window );">Segment Information Schedule Of Net Revenues By Product 12</a></td>
        <td class="nump">39.5<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoWWHglPJZeroQMRs', window );">Segment Information Schedule Of Net Revenues By Product 13</a></td>
        <td class="nump">29,626,238<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobvyfEightThreesTqOnesf', window );">Segment Information Schedule Of Net Revenues By Product 14</a></td>
        <td class="nump">28.3<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwocTwoFHLNineKDZeroDVR', window );">Segment Information Schedule Of Net Revenues By Product 15</a></td>
        <td class="nump">39,820,973<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwosynEightfshCSixHSq', window );">Segment Information Schedule Of Net Revenues By Product 16</a></td>
        <td class="nump">36.9<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoCSevenxvFThreecDDvwy', window );">Segment Information Schedule Of Net Revenues By Product 17</a></td>
        <td class="nump">7,621,166<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwodXTZvXPnSKBG', window );">Segment Information Schedule Of Net Revenues By Product 18</a></td>
        <td class="nump">23.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPNMEightNineLhkzFourGm', window );">Segment Information Schedule Of Net Revenues By Product 19</a></td>
        <td class="nump">10,692,127<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwomRFourGmJgThreeLllt', window );">Segment Information Schedule Of Net Revenues By Product 20</a></td>
        <td class="nump">24.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourqWkNEightlVgTNP', window );">Segment Information Schedule Of Net Revenues By Product 21</a></td>
        <td class="nump">20,594,056<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoWLSixLzdcSevenNineOneTb', window );">Segment Information Schedule Of Net Revenues By Product 22</a></td>
        <td class="nump">19.7<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTpQTwoSixlPzEightzThreeSix', window );">Segment Information Schedule Of Net Revenues By Product 23</a></td>
        <td class="nump">30,291,672<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwocJNBFTwodFourFiveBpn', window );">Segment Information Schedule Of Net Revenues By Product 24</a></td>
        <td class="nump">28.1<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwolBVgBFZeroThreeLkxq', window );">Segment Information Schedule Of Net Revenues By Product 25</a></td>
        <td class="nump">2,343,344<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwonBNineZkcgcMCBg', window );">Segment Information Schedule Of Net Revenues By Product 26</a></td>
        <td class="nump">7.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwofgdNinekwhSevenTCdR', window );">Segment Information Schedule Of Net Revenues By Product 27</a></td>
        <td class="nump">2,916,123<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwotLmghSGqphsSix', window );">Segment Information Schedule Of Net Revenues By Product 28</a></td>
        <td class="nump">6.6<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobSvSevenNHyFFbdSix', window );">Segment Information Schedule Of Net Revenues By Product 29</a></td>
        <td class="nump">4,977,013<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPXTwoxFourStrkDTwoT', window );">Segment Information Schedule Of Net Revenues By Product 30</a></td>
        <td class="nump">4.8<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwowlNHzJTNZwMM', window );">Segment Information Schedule Of Net Revenues By Product 31</a></td>
        <td class="nump">9,851,606<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoQtSixPnQpnWGym', window );">Segment Information Schedule Of Net Revenues By Product 32</a></td>
        <td class="nump">9.1<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoMFNinepkFiveDWFiveFiveFivel', window );">Segment Information Schedule Of Net Revenues By Product 33</a></td>
        <td class="nump">2,339,298<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNineZFourCyhdFourBlK', window );">Segment Information Schedule Of Net Revenues By Product 34</a></td>
        <td class="nump">7.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoOnePrTWkWskrZeroJ', window );">Segment Information Schedule Of Net Revenues By Product 35</a></td>
        <td class="nump">4,087,226<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwosZeromJNsSevenmxTms', window );">Segment Information Schedule Of Net Revenues By Product 36</a></td>
        <td class="nump">9.3<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoZeroNQTwoqcThreegfwgp', window );">Segment Information Schedule Of Net Revenues By Product 37</a></td>
        <td class="nump">3,397,987<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohdpMcJySixdqZeroz', window );">Segment Information Schedule Of Net Revenues By Product 38</a></td>
        <td class="nump">3.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwofSevendSevenSixSevenQNnFourSixf', window );">Segment Information Schedule Of Net Revenues By Product 39</a></td>
        <td class="nump">9,531,232<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFHxcdFiveWRMkMZ', window );">Segment Information Schedule Of Net Revenues By Product 40</a></td>
        <td class="nump">8.9<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwotWVdEightPTXCSevenlz', window );">Segment Information Schedule Of Net Revenues By Product 41</a></td>
        <td class="nump">32,780,933<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNzZeroHgwLfvqw', window );">Segment Information Schedule Of Net Revenues By Product 42</a></td>
        <td class="nump">100<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRtNinezEightfxTfQSixG', window );">Segment Information Schedule Of Net Revenues By Product 43</a></td>
        <td class="nump">44,066,491<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenOnellvlSMNineMxZero', window );">Segment Information Schedule Of Net Revenues By Product 44</a></td>
        <td class="nump">100<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenWDPsfpbsSixPT', window );">Segment Information Schedule Of Net Revenues By Product 45</a></td>
        <td class="nump">104,535,890<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTdHTDTcnMxGH', window );">Segment Information Schedule Of Net Revenues By Product 46</a></td>
        <td class="nump">100<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSPtTwoLhdSixqkfh', window );">Segment Information Schedule Of Net Revenues By Product 47</a></td>
        <td class="nump">107,798,852<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFivehTwoczThreexSevenzmVw', window );">Segment Information Schedule Of Net Revenues By Product 48</a></td>
        <td class="nump">$ 100<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoBNinekTNineNinezfXhPNine">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoBNinekTNineNinezfXhPNine</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobSvSevenNHyFFbdSix">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 29</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobSvSevenNHyFFbdSix</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobvyfEightThreesTqOnesf">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 14</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwobvyfEightThreesTqOnesf</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwocJNBFTwodFourFiveBpn">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 24</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwocJNBFTwodFourFiveBpn</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoCSevenxvFThreecDDvwy">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoCSevenxvFThreecDDvwy</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwocTwoFHLNineKDZeroDVR">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 15</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwocTwoFHLNineKDZeroDVR</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwodXTZvXPnSKBG">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 18</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwodXTZvXPnSKBG</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwofgdNinekwhSevenTCdR">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 27</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwofgdNinekwhSevenTCdR</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFHxcdFiveWRMkMZ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 40</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFHxcdFiveWRMkMZ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFivehTwoczThreexSevenzmVw">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 48</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFivehTwoczThreexSevenzmVw</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFiveSevenRJqGThreegLPtN">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFiveSevenRJqGThreegLPtN</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourqWkNEightlVgTNP">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 21</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourqWkNEightlVgTNP</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourThreelZeropWSdPKGL">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourThreelZeropWSdPKGL</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourtsBCEightChycyQ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoFourtsBCEightChycyQ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwofSevendSevenSixSevenQNnFourSixf">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 39</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwofSevendSevenSixSevenQNnFourSixf</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohdpMcJySixdqZeroz">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 38</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohdpMcJySixdqZeroz</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohWTwohQThreeTTfwTx">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwohWTwohQThreeTTfwTx</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwolBVgBFZeroThreeLkxq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 25</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwolBVgBFZeroThreeLkxq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoMFNinepkFiveDWFiveFiveFivel">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 33</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoMFNinepkFiveDWFiveFiveFivel</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwomRFourGmJgThreeLllt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 20</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwomRFourGmJgThreeLllt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwonBNineZkcgcMCBg">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 26</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwonBNineZkcgcMCBg</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoOnePrTWkWskrZeroJ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 35</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoOnePrTWkWskrZeroJ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPNMEightNineLhkzFourGm">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 19</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPNMEightNineLhkzFourGm</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPXTwoxFourStrkDTwoT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 30</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoPXTwoxFourStrkDTwoT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwopZcDTTPdbFiveRR">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwopZcDTTPdbFiveRR</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoQtSixPnQpnWGym">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 32</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoQtSixPnQpnWGym</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRkdmQwXBdSixRTwo">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRkdmQwXBdSixRTwo</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRtNinezEightfxTfQSixG">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 43</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoRtNinezEightfxTfQSixG</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenOnellvlSMNineMxZero">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 44</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenOnellvlSMNineMxZero</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenWDPsfpbsSixPT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 45</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSevenWDPsfpbsSixPT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNineZFourCyhdFourBlK">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 34</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNineZFourCyhdFourBlK</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNzZeroHgwLfvqw">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 42</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSNzZeroHgwLfvqw</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSPtTwoLhdSixqkfh">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 47</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoSPtTwoLhdSixqkfh</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwosynEightfshCSixHSq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwosynEightfshCSixHSq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwosZeromJNsSevenmxTms">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 36</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwosZeromJNsSevenmxTms</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTdHTDTcnMxGH">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 46</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTdHTDTcnMxGH</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwotLmghSGqphsSix">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 28</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwotLmghSGqphsSix</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTpQTwoSixlPzEightzThreeSix">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 23</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTpQTwoSixlPzEightzThreeSix</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTRvOneWyTkJBbq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwoTRvOneWyTkJBbq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwotWVdEightPTXCSevenlz">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 41</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwotWVdEightPTXCSevenlz</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByProductZeroOneSevenOneEightTwoOneEightTwowlNHzJTNZwMM">
        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Product 31</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Segment Information Schedule Of Net Revenues By Product 22</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Segment Information Schedule Of Net Revenues By Product 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Segment Information Schedule Of Net Revenues By Product 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Segment Information Schedule Of Net Revenues By Product 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Segment Information Schedule Of Net Revenues By Product 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Segment Information Schedule Of Net Revenues By Product 37</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Deferred Revenue and Other Long-term Payables<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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      Deferred revenue mainly represents a government grant subsidy for additional cost of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon of
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              <td align="left" bgcolor="#e6efff">Government subsidies received for:-</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                7,913,200
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                8,012,759
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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              <td align="left">- New energy innovation project from the Ministry of Finance</td>
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                -
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              <td align="left" valign="bottom" width="1%">&#160;</td>
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                9,665,571
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              <td align="left" bgcolor="#e6efff">- Various lithium battery related projects from various government authorities</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                2,384,126
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                4,197,426
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              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                67,046
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              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                -
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              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td bgcolor="#e6efff">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                10,364,372
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                21,875,756
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              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">&#160;</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company will recognize these grant as income or offset with related expenditure when there were no present and future obligation for the subsidized projects.</p><span></span></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for other liabilities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20, 24<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20,24)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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<html>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E5FAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments and Contingencies (Narrative) (Details)<br></strong></div>
        </th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>CNY</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoTRRnVgTSixNineWKl', window );">Commitments And Contingencies 1</a></td>
        <td class="nump">25.00%<span></span></td>
        <td class="nump">25.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwogTwozcCZThreeHLFiveZeroS', window );">Commitments And Contingencies 2</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"> 663,612,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoVTwoZeroThreeNBFMlHHb', window );">Commitments And Contingencies 3</a></td>
        <td class="nump">106,900,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwotSZeroNTCqQnWRV', window );">Commitments And Contingencies 4</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">260,142,199<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoJxWmmrFiveSPNineQT', window );">Commitments And Contingencies 5</a></td>
        <td class="nump">41,900,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoPTFiveDSVROnefFourQW', window );">Commitments And Contingencies 6</a></td>
        <td class="nump">2,400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwogTdsSevenmQDgvDThree', window );">Commitments And Contingencies 7</a></td>
        <td class="nump">2,400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoVbHqNineXCZerofmVFive', window );">Commitments And Contingencies 8</a></td>
        <td class="nump">9,700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoSwQOneqRTrnftG', window );">Commitments And Contingencies 9</a></td>
        <td class="nump">9,700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoNinerwTwoJPVEightFourZeroWd', window );">Commitments And Contingencies 10</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">30,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoEightlxDRMVtlJyL', window );">Commitments And Contingencies 11</a></td>
        <td class="nump">4,830,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoQMqZxDfZerobkLM', window );">Commitments And Contingencies 12</a></td>
        <td class="nump">1,330,000<span></span></td>
        <td class="nump">1,330,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwokQlFourbSevenNNWSEightTwo', window );">Commitments And Contingencies 13</a></td>
        <td class="nump">11.2<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoWNineXwcTwoSevenXlJcB', window );">Commitments And Contingencies 14</a></td>
        <td class="nump">6,440,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwolEightfNtmThreeHFivemHT', window );">Commitments And Contingencies 15</a></td>
        <td class="nump">6,440,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoTEightJqKzhBCsPFive', window );">Commitments And Contingencies 17</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">60,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwomzqNFiveyNineZeroOnefXW', window );">Commitments And Contingencies 18</a></td>
        <td class="nump">9,665,571<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoBNWSevenxTXNSevenmQz', window );">Commitments And Contingencies 19</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoglTwoTxlqxTwoTxy', window );">Commitments And Contingencies 20</a></td>
        <td class="nump">2,255,300<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoBZxczSevenNinekOnetMn', window );">Commitments And Contingencies 21</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">46,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoptCFcnnfJmLm', window );">Commitments And Contingencies 22</a></td>
        <td class="nump">7,400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoklpfpdglkrbQ', window );">Commitments And Contingencies 23</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">9,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoZQDWZeronMrThfy', window );">Commitments And Contingencies 24</a></td>
        <td class="nump">1,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoNineOneFdOnehFKGLrT', window );">Commitments And Contingencies 25</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">19,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwodEightPPZCCgPxcFive', window );">Commitments And Contingencies 26</a></td>
        <td class="nump">3,100,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoBWOneNinenSixmqQSEightz', window );">Commitments And Contingencies 27</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoTPSevenNineDzZerokCFourkFive', window );">Commitments And Contingencies 28</a></td>
        <td class="nump">2,800,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwokdLmHMLNQBLh', window );">Commitments And Contingencies 29</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTworFtxMxDZeroHTdT', window );">Commitments And Contingencies 30</a></td>
        <td class="nump">$ 4,600,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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                <p>Commitments And Contingencies 19</p>
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                <p>No definition available.</p>
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                <p>Commitments And Contingencies 27</p>
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                <p>Commitments And Contingencies 26</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Commitments And Contingencies 11</p>
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                <p>No definition available.</p>
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                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoglTwoTxlqxTwoTxy">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 20</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoglTwoTxlqxTwoTxy</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwogTdsSevenmQDgvDThree">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwogTdsSevenmQDgvDThree</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwogTwozcCZThreeHLFiveZeroS">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwogTwozcCZThreeHLFiveZeroS</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoJxWmmrFiveSPNineQT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoJxWmmrFiveSPNineQT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwokdLmHMLNQBLh">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 29</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwokdLmHMLNQBLh</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoklpfpdglkrbQ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 23</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoklpfpdglkrbQ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwokQlFourbSevenNNWSEightTwo">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwokQlFourbSevenNNWSEightTwo</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwolEightfNtmThreeHFivemHT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 15</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwolEightfNtmThreeHFivemHT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwomzqNFiveyNineZeroOnefXW">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 18</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwomzqNFiveyNineZeroOnefXW</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoNineOneFdOnehFKGLrT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 25</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoNineOneFdOnehFKGLrT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoNinerwTwoJPVEightFourZeroWd">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoNinerwTwoJPVEightFourZeroWd</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoptCFcnnfJmLm">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 22</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoptCFcnnfJmLm</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoPTFiveDSVROnefFourQW">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoPTFiveDSVROnefFourQW</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoQMqZxDfZerobkLM">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoQMqZxDfZerobkLM</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 30</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 28</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoTRRnVgTSixNineWKl</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwotSZeroNTCqQnWRV</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoVbHqNineXCZerofmVFive</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoVTwoZeroThreeNBFMlHHb</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 14</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CommitmentsAndContingenciesZeroOneSevenOneEightTwoOneEightTwoWNineXwcTwoSevenXlJcB</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies 24</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETDBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed consolidated statements of comprehensive income (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net revenues</a></td>
        <td class="nump">$ 44,066,491<span></span></td>
        <td class="nump">$ 32,780,933<span></span></td>
        <td class="nump">$ 107,798,852<span></span></td>
        <td class="nump">$ 104,535,890<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
        <td class="num">(47,619,000)<span></span></td>
        <td class="num">(36,651,065)<span></span></td>
        <td class="num">(115,590,371)<span></span></td>
        <td class="num">(94,374,822)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit/(loss)</a></td>
        <td class="num">(3,552,509)<span></span></td>
        <td class="num">(3,870,132)<span></span></td>
        <td class="num">(7,791,519)<span></span></td>
        <td class="nump">10,161,068<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
        <td class="num">(1,314,604)<span></span></td>
        <td class="num">(709,956)<span></span></td>
        <td class="num">(2,859,640)<span></span></td>
        <td class="num">(1,196,230)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingAndMarketingExpense', window );">Sales and marketing expenses</a></td>
        <td class="num">(1,914,579)<span></span></td>
        <td class="num">(1,752,896)<span></span></td>
        <td class="num">(4,102,594)<span></span></td>
        <td class="num">(3,710,566)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
        <td class="num">(6,750,289)<span></span></td>
        <td class="num">(6,672,047)<span></span></td>
        <td class="num">(10,531,536)<span></span></td>
        <td class="num">(9,183,585)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">(Provision for)/ recovery of bad debt</a></td>
        <td class="nump">8,342,151<span></span></td>
        <td class="num">(421,446)<span></span></td>
        <td class="nump">2,142,085<span></span></td>
        <td class="num">(3,680,680)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse', window );">Impairment charge on property, plant and equipment</a></td>
        <td class="num">(11,396,349)<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="num">(11,396,349)<span></span></td>
        <td class="num">(2,707,686)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
        <td class="num">(13,033,670)<span></span></td>
        <td class="num">(9,556,345)<span></span></td>
        <td class="num">(26,748,034)<span></span></td>
        <td class="num">(20,478,747)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
        <td class="num">(16,586,179)<span></span></td>
        <td class="num">(13,426,477)<span></span></td>
        <td class="num">(34,539,553)<span></span></td>
        <td class="num">(10,317,679)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancingInterestExpense', window );">Finance costs, net</a></td>
        <td class="num">(1,705,189)<span></span></td>
        <td class="num">(2,634,429)<span></span></td>
        <td class="num">(4,439,308)<span></span></td>
        <td class="num">(5,517,158)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_LossArisingFromLoanGuarantees', window );">(Loss)/reversal of loss arising from loan guarantees</a></td>
        <td class="nump">4,549,667<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="num">(2,811,039)<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromGrants', window );">Government grant income</a></td>
        <td class="nump">35<span></span></td>
        <td class="nump">28,607<span></span></td>
        <td class="nump">18,277<span></span></td>
        <td class="nump">76,912<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income/(expenses)</a></td>
        <td class="nump">47,555<span></span></td>
        <td class="nump">412,097<span></span></td>
        <td class="num">(56,231)<span></span></td>
        <td class="nump">431,979<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before income taxes</a></td>
        <td class="num">(13,694,111)<span></span></td>
        <td class="num">(15,620,202)<span></span></td>
        <td class="num">(41,827,854)<span></span></td>
        <td class="num">(15,325,946)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expenses</a></td>
        <td class="num">(5,994,266)<span></span></td>
        <td class="num">(7,846)<span></span></td>
        <td class="num">(6,026,273)<span></span></td>
        <td class="num">(2,121,856)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(19,688,377)<span></span></td>
        <td class="num">(15,628,048)<span></span></td>
        <td class="num">(47,854,127)<span></span></td>
        <td class="num">(17,447,802)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract', window );"><strong>Other comprehensive income</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">- Foreign currency translation adjustment</a></td>
        <td class="nump">432,726<span></span></td>
        <td class="nump">67,744<span></span></td>
        <td class="nump">1,364,166<span></span></td>
        <td class="nump">1,858,831<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="num">$ (19,255,651)<span></span></td>
        <td class="num">$ (15,560,304)<span></span></td>
        <td class="num">$ (46,489,961)<span></span></td>
        <td class="num">$ (15,588,971)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Net loss per share:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">- Basic</a></td>
        <td class="num">$ (1.56)<span></span></td>
        <td class="num">$ (1.24)<span></span></td>
        <td class="num">$ (3.79)<span></span></td>
        <td class="num">$ (1.38)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">- Diluted</a></td>
        <td class="num">$ (1.56)<span></span></td>
        <td class="num">$ (1.24)<span></span></td>
        <td class="num">$ (3.79)<span></span></td>
        <td class="num">$ (1.38)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract', window );"><strong>Weighted average number of shares of common stock:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">- Basic</a></td>
        <td class="nump">12,619,597<span></span></td>
        <td class="nump">12,619,049<span></span></td>
        <td class="nump">12,619,597<span></span></td>
        <td class="nump">12,619,049<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">- Diluted</a></td>
        <td class="nump">12,619,597<span></span></td>
        <td class="nump">12,619,049<span></span></td>
        <td class="nump">12,619,597<span></span></td>
        <td class="nump">12,619,049<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_LossArisingFromLoanGuarantees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>(Loss)/reversal of loss arising from loan guarantees</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_LossArisingFromLoanGuarantees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16317811<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e557-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 2<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingInterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents interest incurred for borrowed money which was used to produce goods or render services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 2<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FinancingInterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GeneralAndAdministrativeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1,2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GrossProfit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=8077374&amp;loc=d3e2420-110228<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391110&amp;loc=d3e2921-110230<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 958<br><br> -SubTopic 225<br><br> -Section 45<br><br> -Paragraph 11<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28367520&amp;loc=d3e92212-112881<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Impairment<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515133<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairmentOfLongLivedAssetsHeldForUse</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingExpensesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to parent entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569643-111683<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1A<br><br> -Subparagraph (c)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 9<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNonoperatingIncomeExpense</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 985<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ResearchAndDevelopmentExpense</nobr></td>
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                <p>Revenue earned during the period from non-repayable sum of money awarded to an entity to carry out a specific purpose as provided in grant agreements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1(e))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
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                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RevenueFromGrants</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td>duration</td>
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                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>The aggregate total amount of expenses directly related to the marketing or selling of products or services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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                <p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</nobr></td>
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                <p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Weighted-Average Number of Common Shares Outstanding<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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                19,999,192
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                15,819,566
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                13,912,685
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                11,342,605
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                31,471,952
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                27,484,022
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                65,383,829
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                54,646,193
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                11,689,808
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                8,986,832
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                45,940,596
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                18,303,369
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                8,787,317
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                17,384,183
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                29,626,238
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                28.3
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                39,820,973
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                36.9
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                7,621,166
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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                10,692,127
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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                24.2
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                20,594,056
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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                19.7
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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                30,291,672
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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                28.1
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                2,343,344
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                2,916,123
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                6.6
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                4,977,013
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                4.8
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                9,851,606
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                9.1
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                2,339,298
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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                4,087,226
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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                9.3
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                3,397,987
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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                3.2
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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                9,531,232
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                8.9
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                32,780,933
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                100
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                44,066,491
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                100
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                104,535,890
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                100
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                107,798,852
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                100
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>Net revenues by geographic area:</i>
    </p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%">
                <i>Three months ended March 31,</i>
              </td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%">
                <i>Six months ended March 31,</i>
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                <i>2012</i>
              </td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                <i>2013</i>
              </td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                <i>2012</i>
              </td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                <i>2013</i>
              </td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" width="6%">&#160;</td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="6%">&#160;</td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="6%">&#160;</td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="6%">&#160;</td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="6%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">PRC Mainland</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                18,935,222
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                57.8
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                35,508,879
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                80.5
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                77,708,989
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                74.3
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                84,503,460
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                78.4
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">PRC Taiwan</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                5,664,793
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                17.2
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                1,384,986
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                3.2
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                12,186,467
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                11.7
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                7,193,954
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                6.6
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">India</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                2,249,325
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                6.9
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                2,010,943
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                4.6
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                4,783,960
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                4.6
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                5,066,831
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="6%">
                4.7
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Hong Kong, China</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                3,072,734
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                9.4
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                2,333,305
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                5.3
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                5,483,517
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                5.2
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                6,330,677
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="6%">
                5.9
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Others</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                2,858,859
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                8.7
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                2,828,378
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                6.4
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                4,372,957
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                4.2
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                4,703,930
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
                4.4
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                32,780,933
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                100
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                44,066,491
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                100
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                104,535,890
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                100
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                107,798,852
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
                100
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Substantially all of the Company&#8217;s long-lived assets are located in the PRC.</p><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8380-108599<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8933-108599<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8538-108599<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8844-108599<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 29<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8864-108599<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 34<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8981-108599<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8984-108599<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 41<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 30<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 42<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9054-108599<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 31<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8924-108599<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 40<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9031-108599<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 33<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8971-108599<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8595-108599<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;September 30,&lt;/i&gt;
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        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
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        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;2012&lt;/i&gt;
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        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;2013&lt;/i&gt;
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
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        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Prepayments for raw materials and others&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          4,458,058
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          3,023,049
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Staff advances&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,014,814
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          863,383
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Obsolete asset disposal&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,005,409
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,018,059
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Prepaid operating expenses&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,176,592
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,095,565
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Advances to third parties&lt;/td&gt;
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          -
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left"&gt;Advances to related parties&lt;/td&gt;
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          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          238,078
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Value added taxes recoverable&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,263,544
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,093,391
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Others&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          94,458
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          346,938
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          9,012,875
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          9,407,934
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        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          (1,305,329
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (1,317,278
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        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
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        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          7,707,546
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          8,090,656
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        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
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    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.17)

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        &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
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          1,305,329
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          (4,453
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          16,402
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          1,317,278
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF LONG TERM BANK LOANS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwozZJwXXzscftR', window );">Long-term Bank Loans Schedule Of Long Term Bank Loans 1</a></td>
        <td class="nump">$ 23,656,458<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwogJHffnTTwoXVFN', window );">Long-term Bank Loans Schedule Of Long Term Bank Loans 2</a></td>
        <td class="nump">22,343,160<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwodSXqNbEightwZDKd', window );">Long-term Bank Loans Schedule Of Long Term Bank Loans 3</a></td>
        <td class="num">(4,772,738)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwoFivefBSevenqZFourFourrLsc', window );">Long-term Bank Loans Schedule Of Long Term Bank Loans 4</a></td>
        <td class="num">(6,443,714)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwoWJnLDSMZVZerogFour', window );">Long-term Bank Loans Schedule Of Long Term Bank Loans 5</a></td>
        <td class="nump">18,883,720<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfLongTermBankLoansZeroOneSevenOneEightTwoOneEightTwozmEightNqTwoKqnZFN', window );">Long-term Bank Loans Schedule Of Long Term Bank Loans 6</a></td>
        <td class="nump">$ 15,899,446<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term Bank Loans Schedule Of Long Term Bank Loans 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term Bank Loans Schedule Of Long Term Bank Loans 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Long-term Bank Loans Schedule Of Long Term Bank Loans 2</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term Bank Loans Schedule Of Long Term Bank Loans 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Long-term Bank Loans Schedule Of Long Term Bank Loans 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Long-term Bank Loans Schedule Of Long Term Bank Loans 1</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF PLEDGED DEPOSITS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoRtbHJvmcKThreeSd', window );">Pledged Deposits Schedule Of Pledged Deposits 1</a></td>
        <td class="nump">$ 129,768<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwobWswNineZkSixnmwz', window );">Pledged Deposits Schedule Of Pledged Deposits 2</a></td>
        <td class="nump">1,658<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoSevenwFourNineOnetNineDzqpx', window );">Pledged Deposits Schedule Of Pledged Deposits 3</a></td>
        <td class="nump">5,380,430<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoPFourQdQQHhrwFiveFive', window );">Pledged Deposits Schedule Of Pledged Deposits 4</a></td>
        <td class="nump">8,978,816<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoFRsFourZerokwSevenhhFourG', window );">Pledged Deposits Schedule Of Pledged Deposits 5</a></td>
        <td class="nump">5,510,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroOneSevenOneEightTwoOneEightTwoKZvwThreeSQSixczGq', window );">Pledged Deposits Schedule Of Pledged Deposits 6</a></td>
        <td class="nump">$ 8,980,474<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Pledged Deposits Schedule Of Pledged Deposits 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Pledged Deposits Schedule Of Pledged Deposits 5</p>
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                <p>No definition available.</p>
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                <p>Pledged Deposits Schedule Of Pledged Deposits 6</p>
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                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Pledged Deposits Schedule Of Pledged Deposits 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Pledged Deposits Schedule Of Pledged Deposits 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Pledged Deposits Schedule Of Pledged Deposits 3</p>
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                <p>No definition available.</p>
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          <div style="width: 200px;"><strong>Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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      <b>12. Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities</b>
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      (a)
      <i>Income taxes in the consolidated statements of comprehensive loss</i>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s provision for income taxes consisted of:</p>
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                <b>For the Three Months</b>
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                <b>For the Six Months</b>
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                <b>ended March 31,</b>
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                <b>ended March 31,</b>
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                <b>2012</b>
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                <b>2013</b>
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                <b>2012</b>
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                <b>2013</b>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">PRC income tax:</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Current</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="10%">
                &#160;
                -
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="10%">
                213,424
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="10%">
                &#160;
                -
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="10%">
                244,822
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Deferred</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
                7,846
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
                5,780,842
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
                2,121,856
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
                5,781,450
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="10%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="10%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="10%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="10%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
                7,846
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
                5,994,266
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
                2,121,856
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
                6,026,272
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <strong>United States Tax</strong>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      China BAK is subject to statutory tax rate of
      35% under United States of America tax law. No provision for income taxes in the United States or elsewhere has been made as China BAK had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Canada States Tax</i>
      </b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      BAK Canada is subject to statutory tax rate of
      38% under Canada tax law. No provision for income taxes in Canada has been made as BAK Canada had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>German States Tax</i>
      </b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      BAK Europe is subject to
      25% statutory tax rate under Germany tax law.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>India Tax</i>
      </b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      BAK India is subject to
      30% statutory tax rate under India tax law. No provision for income taxes in India has been made as BAK India had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Hong Kong Tax</i>
      </b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      BAK International is subject to Hong Kong profits tax rate of
      16.5% . Management of BAK International has determined that all income and expenses are offshore and not subject to Hong Kong profits tax. As a result, BAK International did not incur any Hong Kong profits tax during the periods presented.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>PRC Tax</i>
      </b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Shenzhen BAK is entitled to a preferential enterprise income tax rate of
      15% for the three months and six months ended March 31, 2012 and 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      BAK Electronics and BAK Tianjin are subject to an income tax rate of
      25%. BAK Electronics and BAK Tianjin did not incur any enterprise income tax for the current year due to cumulative tax losses.
    </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A reconciliation of the provision for income taxes determined at the statutory income tax to the Company's income tax expenses as follows:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" colspan="4" width="23%">
              <b>For the Three Months</b>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" colspan="4" width="23%">
              <b>For the Six Months</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%">
              <b>ended March 31,</b>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%">
              <b>ended March 31,</b>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <b>2012</b>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <b>2013</b>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <b>2012</b>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <b>2013</b>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;(As restated)</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Loss before income taxes</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (15,620,202
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (13,694,111
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (15,325,946
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (41,827,854
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">United States federal corporate income tax rate</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              35%
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              35%
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              35%
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              35%
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Income tax computed at United States statutory corporate</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              5,467,071
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              4,792,939
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              5,364,081
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              14,639,749
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">income tax rate</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Reconciling items:</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Rate differential for PRC earnings</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (2,542,096
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (2,726,524
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (1,624,531
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (8,061,891
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left">Loss not recognized as deferred tax assets</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (2,912,297
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (2,245,771
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (3,385,665
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (6,533,102
            </td>
            <td align="left" width="2%">)&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Valuation allowance on deferred tax assets</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (7,846
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (5,780,842
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (2,121,866
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (5,781,450
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left">Share based payment</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (12,678
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (34,068
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (76,739
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              (76,434
            </td>
            <td align="left" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Under-provision in prior year</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              (277,136
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              (213,144
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <b>Income tax expenses</b>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
              <b>$</b>
            </td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              <b>
                (7,846
              </b>
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
              <b>$</b>
            </td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              <b>
                &#160;(
                5,994,266
              </b>
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
              <b>$</b>
            </td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              <b>
                (2,121,856
              </b>
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
              <b>$</b>
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            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              <b>
                (6,026,272
              </b>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">)</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      As of September 30, 2012 and March 31, 2013, the Company&#8217;s U.S. entity, had net operating loss carry forwards of $2,206,951
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      and $104,764,412
      which will expires in various years through 2018. Management believes it is more likely than not that the Company will not realize these potential tax benefits as the Company&#8217;s U.S. operations will not generate any operating profits in the foreseeable future. As a result, the full amount of the valuation allowance was provided against the potential tax benefits.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">(b) Deferred tax assets and deferred tax liabilities</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of September 30, 2012 and March 31, 2013 are presented below:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
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            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>Mar 31, 2013</i>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <b>Deferred tax assets</b>
            </td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160; &#160;Short-term</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Trade accounts receivable</td>
            <td align="left" width="1%">$</td>
            <td align="right" width="12%">
              8,651,151
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">$</td>
            <td align="right" width="12%">
              12,447,987
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Inventories</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              3,104,830
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              5,291,639
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Accrued expenses and other payables</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              597,130
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              713,875
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Valuation allowance</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (8,353,068
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (18,453,501
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160; &#160;Short-term deferred tax assets</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              4,000,043
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="12%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="12%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160; &#160;Long-term</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="12%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="12%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Property, plant and equipment</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              4,877,766
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              6,580,441
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Net operating loss carried forward</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              12,271,943
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              19,924,429
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Valuation allowance</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (15,412,728
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (26,504,870
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160; &#160;Long-term deferred tax assets</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              1,736,981
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Total net deferred tax assets</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              5,737,024
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <b>Deferred tax liabilities:</b>
            </td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160; &#160;Long-term</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Property, plant and equipment</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (759,394
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (768,948
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="12%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="12%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <b>Net deferred tax assets</b>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              (759,394
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              (768,948
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">)</td>
          </tr>
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      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            &lt;i&gt;September 30,&lt;/i&gt;
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            &lt;i&gt;March 31,&lt;/i&gt;
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            &lt;i&gt;2013&lt;/i&gt;
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          &lt;td align="center" width="12%"&gt;(As restated)&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Construction costs payable&lt;/td&gt;
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            -
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          &lt;td align="left" bgcolor="#e6efff"&gt;Staff and workers&amp;#8217; welfare and bonus&lt;/td&gt;
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQAAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON April 8, 2010 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>Y</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwocWDkEightsBSixTVmF', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On April 8, 2010 1</a></td>
        <td class="nump">51.79%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoJpTkLFiveTwoMWFourxT', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On April 8, 2010 2</a></td>
        <td class="nump">$ 0<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoWMLLDWwBDTpv', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On April 8, 2010 3</a></td>
        <td class="nump">7.5<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroOneSevenOneEightTwoOneEightTwoCfFourDXKrqZeroRXz', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On April 8, 2010 4</a></td>
        <td class="nump">3.90%<span></span></td>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On April 8, 2010 4</p>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On April 8, 2010 1</p>
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        &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          -2013
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          &amp;#160;
          -
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          -2014
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        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          3,221,857
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          -2015
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          8,054,643
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          -2016
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          4,622,946
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        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          15,899,446
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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 470

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6802200&amp;loc=d3e1835-112601



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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Pursuant to board resolution on April 2, 2013, the Company determined to close BAK Canada. On April 2, 2013, the Company appointed an official receiver for the related bankruptcy process.&lt;/p&gt;
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      On April 3, 2013, the Company entered into a guarantee agreement to provide a guarantee to Hubei Yanguang Energy Technology Co. Ltd, an unrelated third party to the extent of RMB30,000,000
      (approximately $4.83
      million).
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOD">
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          <div style="width: 200px;"><strong>Deferred Revenue and Other Long-term Payables (Narrative) (Details)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013

</div>
          <div>Y</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredRevenueAndOtherLongtermPayablesZeroOneSevenOneEightTwoOneEightTwokPvdNfVQFcMC', window );">Deferred Revenue And Other Long-term Payables 1</a></td>
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                <p>Deferred Revenue And Other Long-term Payables 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFCAE">
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          <div style="width: 200px;"><strong>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY May 29, 2008 (Details) (USD $)<br></strong></div>
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          <div>Mar. 31, 2013

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          <div>Y</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoCPBDvqZFiveSixlTwos', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 1</a></td>
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        <td class="nump">20.90<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwomcdSevenHqTSRGNg', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 3</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoqDSixXyOnetFivesPtZero', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 4</a></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTKRGNineFourFiverTPck', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 5</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoFTwoZeroghlfBTQQb', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 6</a></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSevenJLDDmQymLrM', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 7</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoFnBFFourCSevenfxBEightR', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 8</a></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSNPcXhvSwEightEights', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 9</a></td>
        <td class="nump">250,000<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwozrVryWThreeThreesWpR', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 10</a></td>
        <td class="nump">20.90<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoTpyvMVcBDSKJ', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 11</a></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwocOneZerokvLSevensgSeventn', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 12</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoGdZeroKWyppKdyOne', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 13</a></td>
        <td class="nump">250,000<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwokVkRlTQqMnlf', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 14</a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoyEightSixPXcbSLEightdD', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 15</a></td>
        <td class="nump">0.16<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwocFiveOneypTdqznMy', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 16</a></td>
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                <p>No definition available.</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 9</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 5</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 11</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 15</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity May 29, 2008 10</p>
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ESIAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF TRADE ACCOUNTS RECEIVABLE (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoSixSQfbTSevenFivepvWT', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 1</a></td>
        <td class="nump">$ 107,781,638<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwomGfMptOnefxSevenPNine', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 2</a></td>
        <td class="nump">83,197,293<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoKGgBXnTbzQmn', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 3</a></td>
        <td class="num">(33,244,428)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoHBsxTlZeroBwqLl', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 4</a></td>
        <td class="num">(31,531,678)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwocvCsFSevenNXLTwokThree', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 5</a></td>
        <td class="nump">74,537,210<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoThreeTWglWTwZeroVQN', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 6</a></td>
        <td class="nump">51,665,615<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoNtwkZeroEightmEightNinetsF', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 7</a></td>
        <td class="nump">2,912,381<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoNKvxrSixvdZeroldl', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 8</a></td>
        <td class="nump">6,306,300<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwoyTTwoNzThreeLWOnegbc', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 9</a></td>
        <td class="nump">77,449,591<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroOneSevenOneEightTwoOneEightTwozyOnesfHvFourtQSD', window );">Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 10</a></td>
        <td class="nump">$ 57,971,915<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 4</p>
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                <p>Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Trade Accounts Receivable, Net Schedule Of Trade Accounts Receivable 2</p>
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        <td width="9%">&#160;</td>
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          12,619,049
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          12,619,597
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          12,619,049
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          12,619,597
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        <td width="9%">&#160;</td>
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          (1.24
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          (1.56
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          (1.38
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br></p>
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<html>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENE">
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          107,781,638
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          83,197,293
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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          74,537,210
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          51,665,615
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          2,912,381
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          6,306,300
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        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          77,449,591
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        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          57,971,915
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          33,244,428
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          3,960,154
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          31,531,678
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                <p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p>
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                <p>Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance.  An alternative caption includes allowance for doubtful accounts.</p>
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            5,380,430
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                <p>Tabular disclosure of financial instruments held by the entity for its own account for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ERBAC">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Long-term Bank Loans (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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        <td class="nump">6.878%<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoThreeQTmWRDtZeroyfF', window );">Long-term Bank Loans 4</a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_LongtermBankLoansZeroOneSevenOneEightTwoOneEightTwoSixDkcFourVcJpwDg', window );">Long-term Bank Loans 5</a></td>
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        <td class="nump">33,563,180<span></span></td>
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        <td class="nump">$ 1,233,707<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term Bank Loans 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Long-term Bank Loans 1</p>
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                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term Bank Loans 7</p>
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                <p>No definition available.</p>
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                <p>No definition available.</p>
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                <p>Long-term Bank Loans 4</p>
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                <p>No definition available.</p>
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                <p>Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.</p>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R19.xml
<DESCRIPTION>IDEA: Share-based Compensation
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>119 - Disclosure - Share-based Compensation</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;13. Share-based Compensation&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(i) Options&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company grants share options to officers and employees and restricted shares of common stock to its non-employee directors as rewards for their services.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Stock Option Plan&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In May 2005, the Board of Directors adopted the China BAK Battery, Inc. 2005 Stock Option Plan (the &amp;#8220;Plan&amp;#8221;). The Plan originally authorized the issuance of up to
      800,000
      shares of the Company&amp;#8217;s common stock, pursuant to stock options granted under the Plan, or as grants of restricted stock. The exercise price of options granted pursuant to the Plan must be at least equal to the fair market value of the Company&amp;#8217;s common stock at the date of the grant. Fair market value is determined at the discretion of the designated committee on the basis of reported sales prices for the Company&amp;#8217;s common stock over a ten-business-day period ending on the grant date. The Plan will terminate on May 16, 2055. On July 28, 2008, the Company&amp;#8217;s stockholders approved certain amendments to the Plan, including an amendment increasing the total number of shares available for issuance under the Plan to
      1,600,000.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan, the Company granted options to purchase
      400,000
      shares of common stock with an exercise price of $31.25
      per share and a contractual life of
      6
      years on May 16, 2005. In accordance with the vesting provisions of the grants, the options became vested and exercisable under the following schedule: Percentage of Initial
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid"&gt;Number of Shares&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;Options Issued&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;Vesting Date&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
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              160,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;
              40%
            &lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;July 1, 2007&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center"&gt;
              120,000
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="30%"&gt;
              30%
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="30%"&gt;January 1, 2008&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="center" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid"&gt;
              120,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;
              30%
            &lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;July 1, 2008&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
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              400,000
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 3px double" width="30%"&gt;
              100%
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="30%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Subsequent to the grant date, options to purchase
      40,000
      shares of common stock were forfeited because the optionees terminated their employment with the Company. In addition, on September 28, 2006, options to purchase a total of
      280,000
      shares of common stock were cancelled pursuant to the Termination and Release Agreements signed on that day.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan, the Company also granted options to purchase
      300,300
      shares of the Company&amp;#8217;s common stock with a weighted-average exercise price of $19.68
      per share on June 25, 2007. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from March 31, 2007 to February 9, 2012 according to each employee&amp;#8217;s respective agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              121,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              16.45
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              121,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              16.45
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.57
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              121,000
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              16.45
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.57
              years
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted-average grant-date fair value of options granted during 2007 was $10.75
      per share. Non-cash share-based compensation expense has been fully recorded as of September 30, 2011. No non-cash share-based compensation expense was recorded for the three and six months ended March 31, 2013 and 2012.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on June 25, 2007 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                69.44%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                4
                -
                10
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                5.09%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan, the Company also granted options to purchase
      72,000
      shares of common stock with an exercise price of $21.5
      per share with a contractual life of
      5
      years on January 28, 2008. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from April 28, 2008 to January 28, 2011 according to each employee&amp;#8217;s respective agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              72,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              21.50
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited/ expired&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (72,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (21.50
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on January 28, 2008 was $17.95
      per share. The Company had fully recorded non-cash share-based compensation expense. No non-cash share-based compensation expense was recorded for the three months and six months ended March 31, 2012 and 2013 respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on January 28, 2008 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                120.23%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                5
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.59%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On May 29, 2008, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      216,000
      shares of the Company&amp;#8217;s common stock to Mr. Xiangqian Li and options to purchase
      34,000
      shares to five other employees, with an exercise price of $20.9
      per share and a contractual life of
      5
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from September 30, 2008 to May 29, 2012 according to each employee&amp;#8217;s respective agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              250,000
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              20.90
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              250,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              20.90
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.16
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              250,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              20.90
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              0.16
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on May 29, 2008 was $11.80
      per share. The Company recorded non-cash share-based compensation expense of $12,548
      and
      nil
      for the six months ended March 31, 2012 and 2013, and $136,912
      and $70,241
      for the three months ended March 31, 2012 and 2013, respectively, in respect of share options granted on May 29, 2008, which was allocated to general and administrative expenses and research and development expenses respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on May 29, 2008 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                59.48%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                5
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                4.01%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 22, 2009, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      385,640
      shares of the Company&amp;#8217;s common stock to certain key employees, officers and consultants with an exercise price of $14.05
      per share and a contractual life of
      7
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable over five years in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              328,671
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              14.05
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              328,671
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              14.05
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              3.25
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              246,503
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              14.05
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              3.25
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on June 22, 2009 was $12.30
      per share. The Company recorded non-cash share-based compensation expense of $295,926
      and of $156,823
      for the six months ended March 31, 2012 and 2013 and $136,912
      and $70,241
      for the three months ended March 31, 2012 and 2013 respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on June 22, 2009 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                111.03%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                7
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.69%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of March 31, 2013, there were unrecognized compensation costs of $167,532
      related to the above non-vested share options. These costs are expected to be recognized over a weighted average period of
      1.5
      years.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 26, 2009, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      15,000
      shares of the Company&amp;#8217;s common stock to certain key management with an exercise price of $16.20
      per share and a contractual life of
      7
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable over five years in twenty equal quarterly installments beginning on the first day of each fiscal quarter beginning on October 1, 2009.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              15,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              16.20
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              16.20
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              4.74
              years
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on June 26, 2009 was $14.30
      per share. The Company recorded non-cash share-based compensation expense of $15,136
      and
      nil
      for the six months ended March 31, 2012 and 2013 and $6,427
      and
      nil
      for the three months ended March 31, 2012 and 2013, respectively in respect of share options granted on June 26, 2009 which was allocated to research and development expense.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on June 26, 2009 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                113.58%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                7
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.51%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013, there were no unrecognized compensation costs related to the above non-vested share options.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 8, 2010, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of options to purchase
      20,000
      shares of the Company&amp;#8217;s common stock to certain key management with an exercise price of $12.15
      per share and a contractual life of
      7.5
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable in eight equal installments beginning on each quarter after September 30, 2010.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              20,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              12.15
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Cancelled&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              20,000
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              12.15
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4.50
              years
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              12,500
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              12.15
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4.50
              years
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (1) Aggregate intrinsic value represents the value of the Company&amp;#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The weighted average grant-date fair value of options granted on April 8, 2010 was $7.05
      per share. The Company recorded non-cash share-based compensation expense of $20,941
      and $7,330
      for the six months ended March 31, 2012 and 2013, respectively, and $10,425
      and $2,820
      for the three months ended March 31, 2012 and 2013, respectively, in respect of share options granted on April 8, 2010 which was allocated to research and development expense.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of the above option awards granted on April 8, 2010 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                51.79%
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                nil
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
                7.5
                years
              &lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="right" width="50%"&gt;
                3.90%
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of March 31, 2013, there were unrecognized compensation costs of $1,373
      related to the above non-vested share options. These costs are expected to be recognized in the third quarter of 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(ii) Restricted Shares&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the Plan and in accordance with the China BAK Battery, Inc. Compensation Plan for Non-Employee Directors, the Compensation Committee of the Company&amp;#8217;s Board of Directors recommended and approved the grant of
      100,000
      restricted shares to the Chief Executive Officer, Mr. Xiangqian Li with a fair value of $14.05
      per share on June 22, 2009. In accordance with the vesting schedule of the grant, the restricted shares will vest in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recorded non-cash share-based compensation expense of $46,224
      and $24,278
      for the three months ended March 31, 2012 and 2013, respectively, in respect of the restricted shares granted on June 22, 2009, which was allocated to general and administrative expenses.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recorded non-cash share-based compensation expense of $100,298
      and $54,232
      for the six months ended March 31, 2012 and 2013, respectively, in respect of the restricted shares granted on June 22, 2009, which was allocated to general and administrative expenses.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of March 31, 2013, there was unrecognized stock-based compensation costs of $60,464
      associated with these restricted shares granted to Mr. Xiangqian Li. These costs are expected to be recognized over a weighted-average period of
      1.5
      years.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As the Company itself is an investment holding company which is not expected to generate operating profits to realize the tax benefits arising from its net operating loss carried forward, no income tax benefits were recognized for such stock-based compensation cost under stock option plan for the three and six months ended March 31, 2012 and 2013.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for accounts comprising shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income, and compensation-related costs for equity-based compensation. Includes, but is not limited to, disclosure of policies, compensation plan details, equity-based arrangements to obtain goods and services, deferred compensation arrangements, and employee stock purchase plan details.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-based Compensation</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.bak.com.cn/taxonomy/role/NotesToFinancialStatementsShareholdersEquityAndShareBasedPaymentsTextBlock</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>1</NumberOfRows></InstanceReport>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Segment Information (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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            <i>2012</i>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            <i>2013</i>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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          <td align="left" width="1%">&#160;</td>
          <td align="center" width="6%">&#160;</td>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
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          <td align="center" width="1%">&#160;</td>
          <td align="center" width="6%">&#160;</td>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" width="1%">&#160;</td>
          <td align="center" width="6%">&#160;</td>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
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          <td width="6%">&#160;</td>
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          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
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          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
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          <td align="right" bgcolor="#e6efff" width="6%">
            11,689,808
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            35.6
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          <td align="right" bgcolor="#e6efff" width="6%">
            8,986,832
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            20.4
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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          <td align="right" bgcolor="#e6efff" width="6%">
            45,940,596
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            44.0
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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          <td align="right" bgcolor="#e6efff" width="6%">
            18,303,369
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            17.0
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Battery pack</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            8,787,317
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            26.8
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            17,384,183
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            39.5
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          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            29,626,238
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            28.3
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          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            39,820,973
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            36.9
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Cylindrical cells</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            7,621,166
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            23.2
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            10,692,127
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            24.2
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            20,594,056
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            19.7
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            30,291,672
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            28.1
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Lithium polymer cells</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            2,343,344
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            7.2
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          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            2,916,123
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            6.6
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          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            4,977,013
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            4.8
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            9,851,606
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            9.1
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">High-power lithium battery cells</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            2,339,298
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            7.2
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            4,087,226
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            9.3
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            3,397,987
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            3.2
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            9,531,232
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            8.9
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            32,780,933
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            100
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            44,066,491
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          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            100
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          <td align="left" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            104,535,890
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          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            100
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            107,798,852
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          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            100
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock', window );">SCHEDULE OF NET REVENUES BY GEOGRAPHICAL AREA [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%">
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          <td align="left">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%">
            <i>Three months ended March 31,</i>
          </td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%">
            <i>Six months ended March 31,</i>
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            <i>2012</i>
          </td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            <i>2013</i>
          </td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            <i>2012</i>
          </td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            <i>2013</i>
          </td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="center" width="6%">&#160;</td>
          <td align="center" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" width="1%">&#160;</td>
          <td align="center" width="6%">&#160;</td>
          <td align="center" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" width="1%">&#160;</td>
          <td align="center" width="6%">&#160;</td>
          <td align="center" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="center" width="1%">&#160;</td>
          <td align="center" width="6%">&#160;</td>
          <td align="center" width="2%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%">%</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        </tr>
        <tr>
          <td>&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
          <td width="1%">&#160;</td>
          <td width="6%">&#160;</td>
          <td width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">PRC Mainland</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            18,935,222
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            57.8
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            35,508,879
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            80.5
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            77,708,989
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            74.3
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            84,503,460
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            78.4
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">PRC Taiwan</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            5,664,793
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            17.2
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            1,384,986
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            3.2
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            12,186,467
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            11.7
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            7,193,954
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            6.6
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">India</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            2,249,325
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            6.9
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            2,010,943
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            4.6
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            4,783,960
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            4.6
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            5,066,831
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="6%">
            4.7
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Hong Kong, China</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            3,072,734
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            9.4
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            2,333,305
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            5.3
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            5,483,517
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            5.2
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            6,330,677
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="6%">
            5.9
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Others</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            2,858,859
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            8.7
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            2,828,378
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            6.4
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            4,372,957
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            4.2
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            4,703,930
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%">
            4.4
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            32,780,933
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            100
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            44,066,491
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            100
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            104,535,890
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            100
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            107,798,852
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%">
            100
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
        </tr>
    </table><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material.  An entity may also provide subtotals of geographic information about groups of countries.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 41<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock</nobr></td>
                  </tr>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELKAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoTTndFiveBcSevenSevenTFv', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 1</a></td>
        <td class="nump">35.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoNdSevenmVDZQgMvh', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 2</a></td>
        <td class="nump">38.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoEightRWThmNineThreebNineNZ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 3</a></td>
        <td class="nump">25.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoNsMNineXZeroLFNHgSix', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 4</a></td>
        <td class="nump">30.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwovCKFxEightEightWsySixZero', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 5</a></td>
        <td class="nump">16.50%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoDJGpBDdTwoRKfx', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 6</a></td>
        <td class="nump">15.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFiveTtKSevenbSevenGTtgTwo', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 7</a></td>
        <td class="nump">25.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoVSixQdFivegpHMPSm', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 8</a></td>
        <td class="nump">$ 2,206,951<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoSevenKcJqThreeFQKEightpq', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 9</a></td>
        <td class="nump">2,690,063<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoSwdVsTxTvlTwoh', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 10</a></td>
        <td class="nump">56,467,856<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFiveFvLzyFmvbGl', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 11</a></td>
        <td class="nump">$ 104,764,412<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 6</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 1</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 5</p>
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          <div style="width: 200px;"><strong>Short-term Bank Loans (Tables)<br></strong></div>
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          <div>Mar. 31, 2013</div>
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            <i>2012</i>
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          <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
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            23,863,691
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            24,163,958
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            47,255,604
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            44,076,028
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            107,140,980
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            105,336,168
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          <td align="left" bgcolor="#e6efff">Land use rights #1 of Tianjin Industrial Park Zone</td>
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            23,970,502
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            23,907,306
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            202,230,777
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            197,483,460
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          <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
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            34,796,887
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          <td align="left" width="1%">&#160;</td>
          <td align="right" width="12%">
            40,723,035
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          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
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          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
            9,566,555
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          <td align="left" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
            9,577,458
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          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
            246,594,219
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
            247,783,953
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          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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                <p>Tabular disclosure of the carrying amount and classification of assets and liabilities recognized in the transferor's statement of financial position at the end of each period presented.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF PREPAID LAND USE RIGHTS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwokZeroZerorThreeFivexyRzcl', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Prepaid Land Use Rights 1</a></td>
        <td class="nump">$ 36,977,372<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoSevenEightfLTwowcDwkGR', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Prepaid Land Use Rights 2</a></td>
        <td class="nump">37,442,597<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoZDVrllFGvzgTwo', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Prepaid Land Use Rights 3</a></td>
        <td class="num">(4,473,511)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoJhMwxTXFlsThreeJ', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Prepaid Land Use Rights 4</a></td>
        <td class="num">(4,690,061)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoRbJkzTdTlSevenJm', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Prepaid Land Use Rights 5</a></td>
        <td class="nump">32,503,861<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroOneSevenOneEightTwoOneEightTwoDLZqgCtrNXLw', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Prepaid Land Use Rights 6</a></td>
        <td class="nump">$ 32,752,536<span></span></td>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R66.xml
<DESCRIPTION>IDEA: SCHEDULE OF FACILITIES SECURED BY THE COMPANY'S ASSETS (Details)
<TEXT>
<XBRL>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQLAC">
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          <div style="width: 200px;"><strong>SCHEDULE OF INCOME TAXES (Details) (USD $)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwotmZeroZerotwPFKpQZ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 1</a></td>
        <td class="nump">$ 0<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoMqTwoSevenZerorEightkDLzX', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 2</a></td>
        <td class="nump">213,424<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoTMOneWZZHLThreeMXJ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 3</a></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwokhknGvVNMFiveSH', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 4</a></td>
        <td class="nump">244,822<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoQnvzVnzXThreeVgT', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 5</a></td>
        <td class="nump">7,846<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoGmFourMfRmgTwowst', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 6</a></td>
        <td class="nump">5,780,842<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoxBvWMFivelSevenMCnZero', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 7</a></td>
        <td class="nump">2,121,856<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoSFiveCNineGTEightgkmDFive', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 8</a></td>
        <td class="nump">5,781,450<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoEightgOneBsTPbTwoxDy', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 9</a></td>
        <td class="nump">7,846<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoBxQHdTnQOneSFR', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 10</a></td>
        <td class="nump">5,994,266<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwovxySixpnyEightbbpx', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 11</a></td>
        <td class="nump">2,121,856<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroOneSevenOneEightTwoOneEightTwoSixygFiveFiveLmkDKZEight', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 12</a></td>
        <td class="nump">$ 6,026,272<span></span></td>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 10</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 8</p>
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<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>109 - Disclosure - Trade Accounts Receivable, net</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>cx_01_October_2012_TO_31_March_2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0001117171</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-10-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-03-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="6 Months Ended" /><Label Key="Calendar" Id="1" Label="Mar. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;3. Trade Accounts Receivable, net&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Trade accounts receivable as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
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              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;
                &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(As restated)&lt;/p&gt;
              &lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
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              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;Trade accounts receivable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                107,781,638
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                83,197,293
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (33,244,428
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (31,531,678
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                74,537,210
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                51,665,615
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Bills receivable&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                2,912,381
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                6,306,300
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                77,449,591
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                57,971,915
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
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    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;An analysis of the allowance for doubtful accounts is as follows:&lt;/p&gt;
    &lt;div&gt;
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              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;
                  &lt;i&gt;Six months&lt;/i&gt;
                &lt;/b&gt;
              &lt;/td&gt;
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            &lt;/tr&gt;
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              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;
                  &lt;i&gt;ended&lt;/i&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
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                &lt;b&gt;
                  &lt;i&gt;March 31,2013&lt;/i&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
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              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                33,244,428
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Provision for the period&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                3,960,154
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Reversal for the period&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                (6,097,786
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Foreign exchange adjustment&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                424,882
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Balance at March 31, 2013&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                31,531,678
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EJHAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF DEPRECIATION EXPENSE (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoFNineTFvThreeSevendThreeChn', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 1</a></td>
        <td class="nump">$ 3,703,196<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoKZxrmWZLTZbTwo', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 2</a></td>
        <td class="nump">3,452,718<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoGTtNKFtGnHHn', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 3</a></td>
        <td class="nump">7,411,674<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoBztkmSEightpOneknq', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 4</a></td>
        <td class="nump">7,394,523<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwobxwxFDSixMzCHZero', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 5</a></td>
        <td class="nump">149,438<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoSixmBkCNMLVZXFour', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 6</a></td>
        <td class="nump">143,699<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoEightQnvNineCThreevkhOneL', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 7</a></td>
        <td class="nump">289,785<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoMZerobhfgKmrszl', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 8</a></td>
        <td class="nump">280,416<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoLVfTxZerondZerocvT', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 9</a></td>
        <td class="nump">43,096<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoNzMbThreehSevenEightdStv', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 10</a></td>
        <td class="nump">34,271<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoZerokhSNinemNtqkLn', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 11</a></td>
        <td class="nump">86,861<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwozXBggnhJDZTwoZero', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 12</a></td>
        <td class="nump">66,853<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwonFourvRkZxFFSixTwoZero', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 13</a></td>
        <td class="nump">817,095<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwokSevenbZkdxZeroCLgN', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 14</a></td>
        <td class="nump">809,784<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwopTFourThreelBWmcSevenyP', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 15</a></td>
        <td class="nump">1,639,477<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoHyTworFZeroHSixvchk', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 16</a></td>
        <td class="nump">1,616,449<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoXNineXOneFiveJDkslmV', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 17</a></td>
        <td class="nump">4,712,825<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoSevenhxNineTpTwoEightdHFourn', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 18</a></td>
        <td class="nump">4,440,472<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoyVTgPmxLXRRz', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 19</a></td>
        <td class="nump">9,427,797<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoBBqVMHhzhGgd', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 20</a></td>
        <td class="nump">$ 9,358,241<span></span></td>
      </tr>
    </table>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 20</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 5</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 4</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 7</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 1</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 3</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 16</p>
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                <p>No definition available.</p>
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                    <td><nobr>cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoHyTworFZeroHSixvchk</nobr></td>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 14</p>
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                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwokSevenbZkdxZeroCLgN</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 2</p>
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                <p>No definition available.</p>
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                    <td><nobr>cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoKZxrmWZLTZbTwo</nobr></td>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 9</p>
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                <p>No definition available.</p>
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                    <td><nobr>cbak_ScheduleOfDepreciationExpenseZeroOneSevenOneEightTwoOneEightTwoLVfTxZerondZerocvT</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Depreciation Expense 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EIG">
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          <div style="width: 200px;"><strong>Prepayments and Other Receivables and Recoverable from Loan Guarantee (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwohVCThreeFcqJdbLW', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee 1</a></td>
        <td class="nump">$ 4,600,000<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwoZeroGVZTfNinePQlEightc', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee 2</a></td>
        <td class="nump">1,529,029<span></span></td>
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        <td class="nump">$ 3,135,685<span></span></td>
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                <p>No definition available.</p>
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                    <td><nobr>cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeZeroOneSevenOneEightTwoOneEightTwoZeroyplThreezOnedHSrFive</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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  </body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXH">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF MATURITIES OF OTHER LONG-TERM LOANS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoOneGBpDZRrmbFg', window );">Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 2</a></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolBTJmwkzGTThreev', window );">Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 4</a></td>
        <td class="nump">7,682,228<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwopWqMfOnepXHdFz', window );">Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 5</a></td>
        <td class="nump">8,247,954<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwogNinePbMThreeThreevPHwZ', window );">Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 6</a></td>
        <td class="nump">$ 15,930,182<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwogNinePbMThreeThreevPHwZ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwogNinePbMThreeThreevPHwZ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolBTJmwkzGTThreev">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolBTJmwkzGTThreev</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoOneGBpDZRrmbFg">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoOneGBpDZRrmbFg</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwopWqMfOnepXHdFz">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans Schedule Of Maturities Of Other Long-term Loans 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfMaturitiesOfOtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwopWqMfOnepXHdFz</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R93.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EYQAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF NET REVENUES BY GEOGRAPHICAL AREA (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoXmZeroFiveCTFFiveRTJt', window );">Segment Information Schedule Of Net Revenues By Geographical Area 1</a></td>
        <td class="nump">$ 18,935,222<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDThreeGsZFourJVBmxx', window );">Segment Information Schedule Of Net Revenues By Geographical Area 2</a></td>
        <td class="nump">57.8<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZSeventNineSixtyKSDTm', window );">Segment Information Schedule Of Net Revenues By Geographical Area 3</a></td>
        <td class="nump">35,508,879<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoEightEightyxKxwSOneXThreeEight', window );">Segment Information Schedule Of Net Revenues By Geographical Area 4</a></td>
        <td class="nump">80.5<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonXqlyxVnrtqThree', window );">Segment Information Schedule Of Net Revenues By Geographical Area 5</a></td>
        <td class="nump">77,708,989<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKTworVwlTFourHJDz', window );">Segment Information Schedule Of Net Revenues By Geographical Area 6</a></td>
        <td class="nump">74.3<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoGrnSixDNinedHqVPG', window );">Segment Information Schedule Of Net Revenues By Geographical Area 7</a></td>
        <td class="nump">84,503,460<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZerowxXRzFiveLFiveNqP', window );">Segment Information Schedule Of Net Revenues By Geographical Area 8</a></td>
        <td class="nump">78.4<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTwoyFivefHhBMynrFour', window );">Segment Information Schedule Of Net Revenues By Geographical Area 9</a></td>
        <td class="nump">5,664,793<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKGkmdCwFourlXPg', window );">Segment Information Schedule Of Net Revenues By Geographical Area 10</a></td>
        <td class="nump">17.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobsXwxThreeCnnkFQ', window );">Segment Information Schedule Of Net Revenues By Geographical Area 11</a></td>
        <td class="nump">1,384,986<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixFdSevenTMTxRdSq', window );">Segment Information Schedule Of Net Revenues By Geographical Area 12</a></td>
        <td class="nump">3.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowkFivenvRlFiveDGSixR', window );">Segment Information Schedule Of Net Revenues By Geographical Area 13</a></td>
        <td class="nump">12,186,467<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTvMxfTXTmhZb', window );">Segment Information Schedule Of Net Revenues By Geographical Area 14</a></td>
        <td class="nump">11.7<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoySixZeroTwotLpWSZeroGNine', window );">Segment Information Schedule Of Net Revenues By Geographical Area 15</a></td>
        <td class="nump">7,193,954<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwofTMLHhLSMFourpN', window );">Segment Information Schedule Of Net Revenues By Geographical Area 16</a></td>
        <td class="nump">6.6<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogQThreefTwoTOnePDQhq', window );">Segment Information Schedule Of Net Revenues By Geographical Area 17</a></td>
        <td class="nump">2,249,325<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwolFivenlmDDZeroHEightmSix', window );">Segment Information Schedule Of Net Revenues By Geographical Area 18</a></td>
        <td class="nump">6.9<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeSixBMgtCXZhFiveB', window );">Segment Information Schedule Of Net Revenues By Geographical Area 19</a></td>
        <td class="nump">2,010,943<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwomJlTzxNinekzTTk', window );">Segment Information Schedule Of Net Revenues By Geographical Area 20</a></td>
        <td class="nump">4.6<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxTRFivenNvwthtq', window );">Segment Information Schedule Of Net Revenues By Geographical Area 21</a></td>
        <td class="nump">4,783,960<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSlsqKNxEightEightbhP', window );">Segment Information Schedule Of Net Revenues By Geographical Area 22</a></td>
        <td class="nump">4.6<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowThreeVThreeQxGTkbVg', window );">Segment Information Schedule Of Net Revenues By Geographical Area 23</a></td>
        <td class="nump">5,066,831<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoxZGTwoTwoFJKTgKp', window );">Segment Information Schedule Of Net Revenues By Geographical Area 24</a></td>
        <td class="nump">4.7<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonbsFiveNFiveMZeroPmDG', window );">Segment Information Schedule Of Net Revenues By Geographical Area 25</a></td>
        <td class="nump">3,072,734<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQPLGtNinemrXqmr', window );">Segment Information Schedule Of Net Revenues By Geographical Area 26</a></td>
        <td class="nump">9.4<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwovRPDdnJtlHVEight', window );">Segment Information Schedule Of Net Revenues By Geographical Area 27</a></td>
        <td class="nump">2,333,305<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTDRDDbLXLpTwoq', window );">Segment Information Schedule Of Net Revenues By Geographical Area 28</a></td>
        <td class="nump">5.3<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonOneFRzQNineFiveNXwf', window );">Segment Information Schedule Of Net Revenues By Geographical Area 29</a></td>
        <td class="nump">5,483,517<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTTwopOneSixFPdlLvB', window );">Segment Information Schedule Of Net Revenues By Geographical Area 30</a></td>
        <td class="nump">5.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoZTwosPgGNinecFhwSix', window );">Segment Information Schedule Of Net Revenues By Geographical Area 31</a></td>
        <td class="nump">6,330,677<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwowhcsTKNFivexRSh', window );">Segment Information Schedule Of Net Revenues By Geographical Area 32</a></td>
        <td class="nump">5.9<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQMkZPDThreeXQzCr', window );">Segment Information Schedule Of Net Revenues By Geographical Area 33</a></td>
        <td class="nump">2,858,859<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixzCFivehTzZHxTH', window );">Segment Information Schedule Of Net Revenues By Geographical Area 34</a></td>
        <td class="nump">8.7<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwodFRnxJKHXOneQq', window );">Segment Information Schedule Of Net Revenues By Geographical Area 35</a></td>
        <td class="nump">2,828,378<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeWNineTwowWFQOneOneQd', window );">Segment Information Schedule Of Net Revenues By Geographical Area 36</a></td>
        <td class="nump">6.4<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNfFbglwOnewCp', window );">Segment Information Schedule Of Net Revenues By Geographical Area 37</a></td>
        <td class="nump">4,372,957<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLtcWZvTTwoFivepFourM', window );">Segment Information Schedule Of Net Revenues By Geographical Area 38</a></td>
        <td class="nump">4.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLSevenLxBhTpEightRFiveZero', window );">Segment Information Schedule Of Net Revenues By Geographical Area 39</a></td>
        <td class="nump">4,703,930<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoRHVBpcFiveThreesFiveZeroJ', window );">Segment Information Schedule Of Net Revenues By Geographical Area 40</a></td>
        <td class="nump">4.4<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDvRGxZSixLThreelhThree', window );">Segment Information Schedule Of Net Revenues By Geographical Area 41</a></td>
        <td class="nump">32,780,933<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogtTTSevenXSCBbWTwo', window );">Segment Information Schedule Of Net Revenues By Geographical Area 42</a></td>
        <td class="nump">100<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNmhmdpgEightSJZ', window );">Segment Information Schedule Of Net Revenues By Geographical Area 43</a></td>
        <td class="nump">44,066,491<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoPrQFivemTOneHSevenkGNine', window );">Segment Information Schedule Of Net Revenues By Geographical Area 44</a></td>
        <td class="nump">100<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoyTwoWSixOneThreeWxQFiveNl', window );">Segment Information Schedule Of Net Revenues By Geographical Area 45</a></td>
        <td class="nump">104,535,890<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobPtDkZeroRThreePVKm', window );">Segment Information Schedule Of Net Revenues By Geographical Area 46</a></td>
        <td class="nump">100<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeKJLThreefQtZerozNineL', window );">Segment Information Schedule Of Net Revenues By Geographical Area 47</a></td>
        <td class="nump">107,798,852<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT', window );">Segment Information Schedule Of Net Revenues By Geographical Area 48</a></td>
        <td class="nump">$ 100<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobPtDkZeroRThreePVKm">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 46</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobPtDkZeroRThreePVKm</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobsXwxThreeCnnkFQ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwobsXwxThreeCnnkFQ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwodFRnxJKHXOneQq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 35</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwodFRnxJKHXOneQq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 48</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDrLEightZerotEightxKyKT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDThreeGsZFourJVBmxx">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDThreeGsZFourJVBmxx</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDvRGxZSixLThreelhThree">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 41</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoDvRGxZSixLThreelhThree</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoEightEightyxKxwSOneXThreeEight">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoEightEightyxKxwSOneXThreeEight</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwofTMLHhLSMFourpN">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwofTMLHhLSMFourpN</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogQThreefTwoTOnePDQhq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogQThreefTwoTOnePDQhq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoGrnSixDNinedHqVPG">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoGrnSixDNinedHqVPG</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogtTTSevenXSCBbWTwo">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 42</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwogtTTSevenXSCBbWTwo</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKGkmdCwFourlXPg">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKGkmdCwFourlXPg</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKTworVwlTFourHJDz">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoKTworVwlTFourHJDz</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwolFivenlmDDZeroHEightmSix">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 18</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwolFivenlmDDZeroHEightmSix</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLSevenLxBhTpEightRFiveZero">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 39</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLSevenLxBhTpEightRFiveZero</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLtcWZvTTwoFivepFourM">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 38</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoLtcWZvTTwoFivepFourM</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwomJlTzxNinekzTTk">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 20</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwomJlTzxNinekzTTk</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonbsFiveNFiveMZeroPmDG">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 25</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonbsFiveNFiveMZeroPmDG</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNfFbglwOnewCp">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 37</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNfFbglwOnewCp</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNmhmdpgEightSJZ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 43</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoNNmhmdpgEightSJZ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonOneFRzQNineFiveNXwf">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 29</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonOneFRzQNineFiveNXwf</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonXqlyxVnrtqThree">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwonXqlyxVnrtqThree</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoPrQFivemTOneHSevenkGNine">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 44</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoPrQFivemTOneHSevenkGNine</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQMkZPDThreeXQzCr">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 33</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQMkZPDThreeXQzCr</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQPLGtNinemrXqmr">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 26</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoQPLGtNinemrXqmr</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoRHVBpcFiveThreesFiveZeroJ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 40</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoRHVBpcFiveThreesFiveZeroJ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixFdSevenTMTxRdSq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixFdSevenTMTxRdSq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixzCFivehTzZHxTH">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 34</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSixzCFivehTzZHxTH</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSlsqKNxEightEightbhP">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 22</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoSlsqKNxEightEightbhP</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTDRDDbLXLpTwoq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 28</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTDRDDbLXLpTwoq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeKJLThreefQtZerozNineL">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 47</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeKJLThreefQtZerozNineL</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeSixBMgtCXZhFiveB">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 19</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeSixBMgtCXZhFiveB</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeWNineTwowWFQOneOneQd">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 36</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoThreeWNineTwowWFQOneOneQd</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTTwopOneSixFPdlLvB">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 30</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTTwopOneSixFPdlLvB</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTvMxfTXTmhZb">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 14</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTvMxfTXTmhZb</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTwoyFivefHhBMynrFour">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwoTwoyFivefHhBMynrFour</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwovRPDdnJtlHVEight">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Segment Information Schedule Of Net Revenues By Geographical Area 27</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfNetRevenuesByGeographicalAreaZeroOneSevenOneEightTwoOneEightTwovRPDdnJtlHVEight</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
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                <p>Segment Information Schedule Of Net Revenues By Geographical Area 8</p>
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                <p>No definition available.</p>
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                <p>No definition available.</p>
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<TYPE>XML
<SEQUENCE>67
<FILENAME>R12.xml
<DESCRIPTION>IDEA: Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>112 - Disclosure - Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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</LabelSeparator><Level>4</Level><ElementName>us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;6. Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(a) Property, plant and equipment as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;September 30,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              115,034,342
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              111,718,629
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Machinery and equipment&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              168,947,314
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              168,796,297
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Office equipment&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              2,624,137
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              2,668,477
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Motor vehicles&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,486,337
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,558,017
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              288,092,130
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              284,741,420
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Accumulated depreciation&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              (102,766,292
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              (113,590,590
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              51,714,066
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              71,104,788
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Prepayment for acquisition of property, plant and equipment&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,717,991
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              4,448,084
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Carrying amount&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              238,757,895
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              246,703,702
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(i) Depreciation expense for the six months ended March 31, 2012 and 2013 is included in the condensed consolidated statements of operations and comprehensive loss as follows:&lt;/i&gt;
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;i&gt;Three months ended March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;i&gt;Six months ended March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Cost of revenues&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              3,703,196
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              3,452,718
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              7,411,674
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              7,394,523
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Research and development expenses&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              149,438
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              143,699
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              289,785
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              280,416
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Sales and marketing expenses&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              43,096
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              34,271
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              86,861
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              66,853
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;General and administrative expenses&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              817,095
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              809,784
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              1,639,477
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              1,616,449
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4,712,825
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              4,440,472
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              9,427,797
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              9,358,241
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(ii) Construction in Progress&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Construction in progress mainly comprises capital expenditures for construction of the Company&amp;#8217;s new corporate campus, including offices, factories and a Research and Development Test Centre.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the three months ended March 31, 2012 and 2013, the Company capitalized interest of $645,499
      and $659,803
      respectively to the cost of construction in progress.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the six months ended March 31, 2012 and 2013, the Company capitalized interest of $770,353
      and $1,369,663
      respectively to the cost of construction in progress.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(iii) Impairment charge&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the course of the Company&amp;#8217;s strategic review of its operations, the Company assessed the recoverability of the carrying value of certain property, plant and equipment which resulted in impairment losses of $11.4
      million and $11.4
      million for the three and six months ended March 31, 2013, respectively, and of
      nil
      and $2.7
      million for the three and six months ended March 31, 2012, respectively. The impairment charge represented the excess of carrying amounts of the Company&amp;#8217;s property, plant and equipment over the estimated discounted cash flows expected to be generated by the Company&amp;#8217;s production facilities in Shenzhen primarily for the production of aluminum-case cells.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Prepaid land use rights&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Prepaid land use rights as of September 30, 2012 and March 31, 2013 consisted of the followings:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;September 30,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="12%"&gt;
              &lt;i&gt;March 31,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid land use rights&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              36,977,372
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              37,442,597
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (4,473,511
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (4,690,061
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              32,503,861
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              32,752,536
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Amortization expenses of the prepaid land use rights were $285,246
      and $391,519
      for the three months ended March 31, 2012 and 2013 and $538,783
      and $577,454
      for the six months March 31, 2012 and 2013 respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company has committed to pledge its construction in progrss and land use rights certificate relating to the Company&amp;#8217;s Research and Development Test Centre (Note 7) to China Development Bank with the net carrying amount of $40,723,035
      as of March 31, 2013. On April 7, 2010, the pledge of the land use rights certificate to China Development Bank was approved by the relevant government bureau. On April 20, 2010, the relevant land use rights certificate was pledged to China Development Bank.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On March 12, 2012, the Company borrowed a non-interest bearing loan in the amount of approximately $13,402,926
      from a third-party Tianjin Zhantuo International Trading Co., Ltd. The Company has pledged one portion of its land use right located in Tianjin Industrial Park Zone with net book value of $9,577,458
      to Tianjin Zhantuo International Trading Co., Ltd.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (c) Intangible Assets, net
      &lt;br/&gt;
      &lt;br/&gt;
      Intangible assets as of March 31, 2013 and September 30, 2012 consist of the following:
    &lt;/p&gt;
        &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Trademarks, computer software and technology&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,073,138
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,422,468
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Less: Accumulated amortization&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                (445,075
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                (1,195,678
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                628,063
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                226,790
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intangible assets represent the trademarks, computer software and technology used for battery production and research.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Amortization expenses were $332,257
      and $54,149
      for the three months ended March 31, 2012 and 2013 and $360,239
      and $86,817
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          <div>Mar. 31, 2013</div>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Pursuant to board resolution on April 2, 2013, the Company determined to close BAK Canada. On April 2, 2013, the Company appointed an official receiver for the related bankruptcy process.</p>
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      On April 3, 2013, the Company entered into a guarantee agreement to provide a guarantee to Hubei Yanguang Energy Technology Co. Ltd, an unrelated third party to the extent of RMB30,000,000
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">On April 13, 2013, the Company terminated the employment agreement with the Company's Chief Financial Officer, Danny Pan, effective immediately. While the Company is seeking a new Chief Financial Officer, the Board of Directors of the Company has appointed Mr. Xiangqian Li, the Company's Chief Executive Officer, to serve as the Company's Interim Chief Financial Officer, Treasurer and Secretary.</p><span></span></td>
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                <p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EYUAI">
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          <div style="width: 200px;"><strong>Condensed consolidated statements of shareholders equity (USD $)<br></strong></div>
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          <div>Common stock [Member]</div>
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        <th class="th">
          <div>Donated shares [Member]</div>
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        <th class="th">
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        <th class="th">
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          <div>Accumulated other comprehensive income [Member]</div>
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          <div>Treasury shares [Member]</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning Balance at Sep. 30, 2011</a></td>
        <td class="nump">$ 12,763<span></span></td>
        <td class="nump">$ 14,101,689<span></span></td>
        <td class="nump">$ 126,186,526<span></span></td>
        <td class="nump">$ 7,645,303<span></span></td>
        <td class="num">$ (44,410,240)<span></span></td>
        <td class="nump">$ 35,804,409<span></span></td>
        <td class="num">$ (4,066,610)<span></span></td>
        <td class="nump">$ 135,273,840<span></span></td>
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        <td class="nump">12,763,255<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(17,447,802)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(17,447,802)<span></span></td>
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        <td class="nump">474,731<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">474,731<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AppropriationToStatutoryReserves', window );">Appropriation to statutory reserves</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">140,854<span></span></td>
        <td class="num">(140,854)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation adjustment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,858,831<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,858,831<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending Balance at Mar. 31, 2012</a></td>
        <td class="nump">12,763<span></span></td>
        <td class="nump">14,101,689<span></span></td>
        <td class="nump">126,661,257<span></span></td>
        <td class="nump">7,786,157<span></span></td>
        <td class="num">(61,998,896)<span></span></td>
        <td class="nump">37,663,240<span></span></td>
        <td class="num">(4,066,610)<span></span></td>
        <td class="nump">120,159,600<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Ending Balance (Shares) at Mar. 31, 2012</a></td>
        <td class="nump">12,763,255<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(144,206)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning Balance at Sep. 30, 2012</a></td>
        <td class="nump">12,763<span></span></td>
        <td class="nump">14,101,689<span></span></td>
        <td class="nump">126,990,611<span></span></td>
        <td class="nump">7,786,157<span></span></td>
        <td class="num">(110,358,489)<span></span></td>
        <td class="nump">37,329,450<span></span></td>
        <td class="num">(4,066,610)<span></span></td>
        <td class="nump">71,795,571<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Beginning Balance (Shares) at Sep. 30, 2012</a></td>
        <td class="nump">12,763,269<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(144,206)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(47,854,127)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(47,854,127)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Share-based compensation for employee stock awards</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">218,384<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">218,384<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_RoundingDifferenceOnReverseStockSplitShares', window );">Rounding difference on reverse stock split (Shares)</a></td>
        <td class="nump">534<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation adjustment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,364,166<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,364,166<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending Balance at Mar. 31, 2013</a></td>
        <td class="nump">$ 12,763<span></span></td>
        <td class="nump">$ 14,101,689<span></span></td>
        <td class="nump">$ 127,208,995<span></span></td>
        <td class="nump">$ 7,786,157<span></span></td>
        <td class="num">$ (158,212,616)<span></span></td>
        <td class="nump">$ 38,693,616<span></span></td>
        <td class="num">$ (4,066,610)<span></span></td>
        <td class="nump">$ 25,523,994<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Ending Balance (Shares) at Mar. 31, 2013</a></td>
        <td class="nump">12,763,803<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(144,206)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_AppropriationToStatutoryReserves">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Appropriation to statutory reserves</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_AppropriationToStatutoryReserves</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_RoundingDifferenceOnReverseStockSplitShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Rounding difference on reverse stock split (Shares)</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_RoundingDifferenceOnReverseStockSplitShares</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -Subparagraph (b,c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 4.E)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section E<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-31)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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            &lt;i&gt;Three months ended March 31,&lt;/i&gt;
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            &lt;i&gt;Six months ended March 31,&lt;/i&gt;
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            &lt;i&gt;2012&lt;/i&gt;
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          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
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          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;i&gt;2012&lt;/i&gt;
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          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;i&gt;2013&lt;/i&gt;
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          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Aluminum-case cell&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            11,689,808
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            35.6
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            8,986,832
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            20.4
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            45,940,596
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            44.0
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            18,303,369
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            17.0
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Battery pack&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            8,787,317
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            26.8
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            17,384,183
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            39.5
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            29,626,238
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            28.3
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            39,820,973
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            36.9
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Cylindrical cells&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            7,621,166
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            23.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            10,692,127
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            24.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            20,594,056
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            19.7
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            30,291,672
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            28.1
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Lithium polymer cells&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            2,343,344
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            7.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            2,916,123
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            6.6
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            4,977,013
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            4.8
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            9,851,606
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            9.1
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;High-power lithium battery cells&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            2,339,298
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            7.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4,087,226
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            9.3
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            3,397,987
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            3.2
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            9,531,232
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            8.9
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            32,780,933
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            44,066,491
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            104,535,890
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            107,798,852
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF NET REVENUES BY PRODUCT [Table Text Block]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
            &lt;i&gt;Three months ended March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
            &lt;i&gt;Six months ended March 31,&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;PRC Mainland&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            18,935,222
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            57.8
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            35,508,879
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            80.5
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            77,708,989
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            74.3
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            84,503,460
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            78.4
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;PRC Taiwan&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5,664,793
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            17.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            1,384,986
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            3.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            12,186,467
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            11.7
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            7,193,954
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            6.6
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;India&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            2,249,325
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            6.9
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            2,010,943
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4.6
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4,783,960
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4.6
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            5,066,831
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
            4.7
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Hong Kong, China&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            3,072,734
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            9.4
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            2,333,305
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5.3
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5,483,517
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5.2
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            6,330,677
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="6%"&gt;
            5.9
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Others&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            2,858,859
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            8.7
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            2,828,378
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          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            6.4
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4,372,957
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4.2
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4,703,930
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          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
            4.4
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          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            32,780,933
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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            44,066,491
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          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            104,535,890
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          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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            107,798,852
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          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
            100
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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 -SubTopic 10

 -Section 50

 -Paragraph 41

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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Pledged Deposits<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsTextBlock', window );">Pledged Deposits [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>2. Pledged Deposits</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Pledged deposits as of September 30, 2012 and March 31, 2013 consisted of the following:</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" width="12%">
                  <i>September 30,</i>
                </td>
                <td align="center" width="2%">&#160;</td>
                <td align="center" width="1%">&#160;</td>
                <td align="center" width="12%">
                  <i>March 31,</i>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                  <i>2012</i>
                </td>
                <td align="center" width="2%">&#160;</td>
                <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                  <i>2013</i>
                </td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Pledged deposits with banks for:</td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Construction payable</td>
                <td align="left" width="1%">$</td>
                <td align="right" width="12%">
                  129,768
                </td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" width="1%">$</td>
                <td align="right" width="12%">
                  1,658
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Bills payable</td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                  5,380,430
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                  8,978,816
                </td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
                <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                  5,510,198
                </td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
                <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                  8,980,474
                </td>
                <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
              </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Deposits pledged for construction payable are generally released when the relevant construction projects are completed.</p><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PledgedDepositsTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Pledged Deposits [Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PledgedDepositsTextBlock</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>nonnum:textBlockItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R11.xml
<DESCRIPTION>IDEA: Prepayments and Other Receivables and Recoverable from Loan Guarantee
<TEXT>
<XBRL>
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      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;5.&lt;/b&gt;
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        &lt;td&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
            &lt;b&gt;Prepayments and Other Receivables and Recoverable from Loan Guarantee&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(a) Prepayments and other receivables as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;br/&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Prepayments for raw materials and others&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                4,458,058
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                3,023,049
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Staff advances&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1,014,814
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                863,383
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Obsolete asset disposal&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,005,409
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,018,059
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Prepaid operating expenses&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1,176,592
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1,095,565
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Advances to third parties&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,729,471
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Advances to related parties&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                238,078
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Value added taxes recoverable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,263,544
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,093,391
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Others&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                94,458
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                346,938
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,012,875
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,407,934
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (1,305,329
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                (1,317,278
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                7,707,546
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                8,090,656
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Advances to unrelated third parties were interest-free, unsecured and repayable on demand.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013 and September 30, 2012, the Company advances to three related companies with common shareholder of MrXianqian Li, the Company&amp;#8217;s CEO. These loans to related companies were interest-free, unsecured and repayable on demand.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;An analysis of the allowance for staff advances and obsolete asset disposal is as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1,305,329
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Recoveries for the period&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                (4,453
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Foreign exchange adjustment&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                16,402
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Balance at March 31, 2013&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                1,317,278
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Recoverable from loan guarantee&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As further mentioned in Note 16 (iii), the Company has paid a defaulted payment in respect of the guarantee to Shenzhen Langjin Technology Co., Ltd (&amp;#8220;Shenzhen Langjin&amp;#8221;). As of March 31, 2013, the Company expected to recover at least $4.6
      million from Shenzhen Langjin, of which $1,529,029
      had been received. On April 28, 2013, the Company received a further indemnification amount of $3,135,685.
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          <div style="width: 200px;"><strong>Prepayments and Other Receivables and Recoverable from Loan Guarantee<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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          <b>5.</b>
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            <b>Prepayments and Other Receivables and Recoverable from Loan Guarantee</b>
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        <td>&#160;</td>
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          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">(a) Prepayments and other receivables as of September 30, 2012 and March 31, 2013 consisted of the following:</p>
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                <i>2012</i>
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                <i>2013</i>
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                4,458,058
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                3,023,049
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                1,014,814
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                863,383
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                1,005,409
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                1,018,059
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                1,176,592
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                1,095,565
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                -
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                1,729,471
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                -
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                238,078
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              <td align="left" bgcolor="#e6efff">Value added taxes recoverable</td>
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                1,263,544
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1,093,391
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Others</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                94,458
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                346,938
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                9,012,875
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                9,407,934
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Less: Allowance for doubtful accounts</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                (1,305,329
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                (1,317,278
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                7,707,546
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                8,090,656
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Advances to unrelated third parties were interest-free, unsecured and repayable on demand.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2013 and September 30, 2012, the Company advances to three related companies with common shareholder of MrXianqian Li, the Company&#8217;s CEO. These loans to related companies were interest-free, unsecured and repayable on demand.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">An analysis of the allowance for staff advances and obsolete asset disposal is as follows:</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="70%">
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Balance at October 1, 2012</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1,305,329
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Recoveries for the period</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                (4,453
              </td>
              <td align="left" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Foreign exchange adjustment</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                16,402
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Balance at March 31, 2013</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                1,317,278
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">(b) Recoverable from loan guarantee</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      As further mentioned in Note 16 (iii), the Company has paid a defaulted payment in respect of the guarantee to Shenzhen Langjin Technology Co., Ltd (&#8220;Shenzhen Langjin&#8221;). As of March 31, 2013, the Company expected to recover at least $4.6
      million from Shenzhen Langjin, of which $1,529,029
      had been received. On April 28, 2013, the Company received a further indemnification amount of $3,135,685.
    </p><span></span></td>
      </tr>
    </table>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments and Other Receivables and Recoverable from Loan Guarantee</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <head>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ED6AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF INCOME TAX RECONCILIATION (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoVTwoCVBSixPBpQrM', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 1</a></td>
        <td class="num">$ (15,620,202)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwodqMzFourdSRXOneCr', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 2</a></td>
        <td class="num">(13,694,111)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoSQgEightvKyTXVth', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 3</a></td>
        <td class="num">(15,325,946)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoTwofrmvkLJHrrSix', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 4</a></td>
        <td class="num">(41,827,854)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwovfPbOneBFMTwoVLJ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 5</a></td>
        <td class="nump">35.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwofdTwopKKFiveBkZeroKb', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 6</a></td>
        <td class="nump">35.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoJPEightXWtSGZeroNzq', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 7</a></td>
        <td class="nump">35.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoKGxTwoDxvEightDpSm', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 8</a></td>
        <td class="nump">35.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoBfFnlvSevenKkFourRx', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 9</a></td>
        <td class="nump">5,467,071<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoSevenqFourlJNinevFsZeroKx', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 10</a></td>
        <td class="nump">4,792,939<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoJqLFourZCpOneFourtdEight', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 11</a></td>
        <td class="nump">5,364,081<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoqdJSixZerotFhOneVRT', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 12</a></td>
        <td class="nump">14,639,749<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoZgFRdJTSevenEightVZeroV', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 13</a></td>
        <td class="num">(2,542,096)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwokbVHdxCDkbsp', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 14</a></td>
        <td class="num">(2,726,524)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwosFNineFourrbFZvxtL', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 15</a></td>
        <td class="num">(1,624,531)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwowTDHTThreedFyPkf', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 16</a></td>
        <td class="num">(8,061,891)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoLBfpNCNineNinexTwoSevenJ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 17</a></td>
        <td class="num">(2,912,297)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoxqHsTbFourbvyCg', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 18</a></td>
        <td class="num">(2,245,771)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoThreesFourFourSgThreefxHbT', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 19</a></td>
        <td class="num">(3,385,665)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoCxmSzdRvXKzf', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 20</a></td>
        <td class="num">(6,533,102)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwonZRFourcLFHXSmW', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 21</a></td>
        <td class="num">(7,846)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoFourFivegnEightMNineskkFiveJ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 22</a></td>
        <td class="num">(5,780,842)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoQTBZeroSixLSevenSixmqFived', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 23</a></td>
        <td class="num">(2,121,866)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoHNineqKcqpFourHDnH', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 24</a></td>
        <td class="num">(5,781,450)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwobTlrNZtdSixDqEight', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 25</a></td>
        <td class="num">(12,678)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoZeroNinetNWSxCfksr', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 26</a></td>
        <td class="num">(34,068)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwosTSevenPTSevenThreeCThreeLZeroN', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 27</a></td>
        <td class="num">(76,739)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwokRLSixFxvLPKZeroM', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 28</a></td>
        <td class="num">(76,434)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoFourFourSzrZwgVhThreeOne', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 29</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwowFourdVnKSevenLcCFourc', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 30</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwonSevenGSixXtHVPFWZero', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 31</a></td>
        <td class="num">(277,136)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoBNHlFVnFourZfFf', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 32</a></td>
        <td class="num">(213,144)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoKVTfTwoDqFivemxNOne', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 33</a></td>
        <td class="num">(7,846)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoOneGRyrTWwcmlH', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 34</a></td>
        <td class="nump">5,994,266<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoTdTVEightFourVMNFSevenh', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 35</a></td>
        <td class="num">(2,121,856)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwofplTCvpPRThreewz', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 36</a></td>
        <td class="num">$ (6,026,272)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 9</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 32</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 25</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 20</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwofdTwopKKFiveBkZeroKb</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 22</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoFourFivegnEightMNineskkFiveJ</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 29</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoFourFourSzrZwgVhThreeOne</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 36</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwofplTCvpPRThreewz</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 24</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoHNineqKcqpFourHDnH</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoJPEightXWtSGZeroNzq</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoJqLFourZCpOneFourtdEight</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 14</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 8</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 28</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 33</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoLBfpNCNineNinexTwoSevenJ</nobr></td>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 31</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 21</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 34</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 23</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 15</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwosFNineFourrbFZvxtL</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfIncomeTaxReconciliationZeroOneSevenOneEightTwoOneEightTwoSQgEightvKyTXVth</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 27</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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<DESCRIPTION>IDEA: Long-term Bank Loans
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      &lt;b&gt;8. Long-term Bank Loans&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Long-term bank loans as of September 30, 2012 and March 31, 2013 as follow:&lt;/p&gt;
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              &lt;i&gt;September 30,&lt;/i&gt;
            &lt;/td&gt;
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              &lt;i&gt;March 31,&lt;/i&gt;
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            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
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            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
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            &lt;td&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="left" bgcolor="#e6efff"&gt;Long-term bank loan&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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              23,656,458
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            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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              22,343,160
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            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Current portion included in short-term bank loans (Note 7)&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
              (4,772,738
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
              (6,443,714
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
              18,883,720
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
              15,899,446
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The entire loan amount was borrowed under a six-year long-term loan credit facility from China Development Bank, bearing interest at the benchmark rate of the People&amp;#8217;s Bank of China (&amp;#8220;PBOC&amp;#8221;) for two-year to three-year long-term loans, which is currently
      6.878% per annum.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The long-term bank loan with China Development Bank is: (i) guaranteed by Mr. Xiangqian Li; (ii) secured by certain shares of the Company owned by Mr. Xiangqian Li; and (iii) secured by the property ownership and a land use rights certificate relating to the land on which the Company&amp;#8217;s Research and Development Test Centre is to be constructed and the facilities to be constructed thereon. The net carrying amount of the secured buildings and prepaid land use rights were $39,473,807
      and $1,249,228, respectively, as of March 31, 2013 and were $33,563,180
      and $1,233,707, respectively, as of September 30, 2012. (Note 7)
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Mr. Xiangqian Li did not receive any compensation for pledging his shares in the Company or acting as guarantor for the above long-term bank loans.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The aggregate maturities of long-term bank loans as of March 31, 2013 are as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                -2013
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                -2014
              &lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                3,221,857
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                -2015
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                8,054,643
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                -2016
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                4,622,946
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                15,899,446
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
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          <div style="width: 200px;"><strong>Trade Accounts Receivable, net<br></strong></div>
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      <b>3. Trade Accounts Receivable, net</b>
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                <i>2013</i>
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                107,781,638
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                83,197,293
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              <td align="left">Less: Allowance for doubtful accounts</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                (33,244,428
              </td>
              <td align="left" width="2%">)</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                (31,531,678
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                74,537,210
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                51,665,615
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Bills receivable</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                2,912,381
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                6,306,300
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                77,449,591
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                57,971,915
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">An analysis of the allowance for doubtful accounts is as follows:</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="70%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>
                  <i>Six months</i>
                </b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>
                  <i>ended</i>
                </b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>
                  <i>March 31,2013</i>
                </b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Balance at October 1, 2012</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                33,244,428
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Provision for the period</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                3,960,154
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Reversal for the period</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                (6,097,786
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left">Foreign exchange adjustment</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                424,882
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr>
              <td bgcolor="#e6efff">&#160;</td>
              <td bgcolor="#e6efff" width="1%">&#160;</td>
              <td bgcolor="#e6efff" width="12%">&#160;</td>
              <td bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Balance at March 31, 2013</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                31,531,678
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
          </table>
    </div><span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.3,4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3, 4<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5066-111524<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 7<br><br> -Article 9<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Article 4<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5162-111524<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETHBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Principal Activities, Basis of Presentation and Organization (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwocTGQHSwKGCPd', window );">Principal Activities, Basis Of Presentation And Organization 1</a></td>
        <td class="nump">100.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoFRFbSzwJvwFourL', window );">Principal Activities, Basis Of Presentation And Organization 2</a></td>
        <td class="nump">$ 99,990,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoXFiveZWfZTwolSevenThreeLp', window );">Principal Activities, Basis Of Presentation And Organization 3</a></td>
        <td class="nump">20,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoZerogyHdEighthhqfOneP', window );">Principal Activities, Basis Of Presentation And Organization 4</a></td>
        <td class="nump">20.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwosFourThreeFivewlzMNsrc', window );">Principal Activities, Basis Of Presentation And Organization 5</a></td>
        <td class="nump">20,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoSevenfFiveFTnWXFourTCG', window );">Principal Activities, Basis Of Presentation And Organization 6</a></td>
        <td class="nump">79,990,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoTXRSevenSMSevenvhXRT', window );">Principal Activities, Basis Of Presentation And Organization 7</a></td>
        <td class="nump">9,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoVVFourRQSixhZerobNineSixt', window );">Principal Activities, Basis Of Presentation And Organization 8</a></td>
        <td class="nump">29,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwosNinexNinegWfKcVKT', window );">Principal Activities, Basis Of Presentation And Organization 9</a></td>
        <td class="nump">70,990,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwomFQQLlRqSbXK', window );">Principal Activities, Basis Of Presentation And Organization 10</a></td>
        <td class="nump">21,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwokXBEightqpdMRzhr', window );">Principal Activities, Basis Of Presentation And Organization 11</a></td>
        <td class="nump">50,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoBLEightMZZHVhfEightFour', window );">Principal Activities, Basis Of Presentation And Organization 12</a></td>
        <td class="nump">99,990,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwotvMDZeroCMTSixWbv', window );">Principal Activities, Basis Of Presentation And Organization 13</a></td>
        <td class="nump">50,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoRsNLfpnTwoDSevenZeroL', window );">Principal Activities, Basis Of Presentation And Organization 14</a></td>
        <td class="nump">99,990,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwolfKRXnSevenLtVDThree', window );">Principal Activities, Basis Of Presentation And Organization 15</a></td>
        <td class="nump">50,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwonFiveqtXfXWFourmWFour', window );">Principal Activities, Basis Of Presentation And Organization 16</a></td>
        <td class="nump">11,500,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoTfhcPhSixThreekfwOne', window );">Principal Activities, Basis Of Presentation And Organization 17</a></td>
        <td class="nump">11,500,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoHBknTEightMgVlFourt', window );">Principal Activities, Basis Of Presentation And Organization 18</a></td>
        <td class="nump">31,225,642<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwokFCTwovJOnePvhxC', window );">Principal Activities, Basis Of Presentation And Organization 19</a></td>
        <td class="nump">7,965,215<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoSmFourcThreeMWgFourfVZero', window );">Principal Activities, Basis Of Presentation And Organization 20</a></td>
        <td class="nump">$ 0.001<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoQMFyTwoBTKbkTQ', window );">Principal Activities, Basis Of Presentation And Organization 21</a></td>
        <td class="nump">6,245,128<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoRdvEightwJNEightKfsf', window );">Principal Activities, Basis Of Presentation And Organization 22</a></td>
        <td class="nump">1,720,087<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoJDSixZKLMRklrF', window );">Principal Activities, Basis Of Presentation And Organization 23</a></td>
        <td class="nump">97.20%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoFourszTvsFourzJTwocc', window );">Principal Activities, Basis Of Presentation And Organization 24</a></td>
        <td class="nump">100.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoEighttXCDBXZVZFourP', window );">Principal Activities, Basis Of Presentation And Organization 25</a></td>
        <td class="nump">1,152,458<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwomRgPEightnFourpndqs', window );">Principal Activities, Basis Of Presentation And Organization 26</a></td>
        <td class="nump">1,672<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoSevenWTWQThreecyzGgT', window );">Principal Activities, Basis Of Presentation And Organization 27</a></td>
        <td class="nump">1,720,087<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoZerobzwBQXBThreeZeroyZero', window );">Principal Activities, Basis Of Presentation And Organization 28</a></td>
        <td class="nump">17,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoJbQBsZeroFEightlFourqM', window );">Principal Activities, Basis Of Presentation And Organization 29</a></td>
        <td class="nump">435,910<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoSevenyCXLNSixhsDSZero', window );">Principal Activities, Basis Of Presentation And Organization 30</a></td>
        <td class="nump">50.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwozHJdVvThreeHSixEightbOne', window );">Principal Activities, Basis Of Presentation And Organization 31</a></td>
        <td class="nump">12,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoOnePNnGnfFourKQXf', window );">Principal Activities, Basis Of Presentation And Organization 32</a></td>
        <td class="nump">50.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwozSixTJLXXsVPFiveq', window );">Principal Activities, Basis Of Presentation And Organization 33</a></td>
        <td class="nump">27,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwokJyTQhlpSxkG', window );">Principal Activities, Basis Of Presentation And Organization 34</a></td>
        <td class="nump">435,910<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoZerodTxsTtNkHrB', window );">Principal Activities, Basis Of Presentation And Organization 35</a></td>
        <td class="nump">50.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwodRThreeTcSevenZeroTwokBcZ', window );">Principal Activities, Basis Of Presentation And Organization 36</a></td>
        <td class="nump">50.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoHhSevenlThreeBnLOnepWT', window );">Principal Activities, Basis Of Presentation And Organization 37</a></td>
        <td class="nump">217,955<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwomcJtMFiveSevenOneMSixNineK', window );">Principal Activities, Basis Of Presentation And Organization 38</a></td>
        <td class="nump">217,955<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwolPCWTQQGrdfSix', window );">Principal Activities, Basis Of Presentation And Organization 39</a></td>
        <td class="nump">7,955,358<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoTwoFourTSixdSixfVbmNf', window );">Principal Activities, Basis Of Presentation And Organization 40</a></td>
        <td class="nump">217,955<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwokGThreemsxQkSevenwpF', window );">Principal Activities, Basis Of Presentation And Organization 41</a></td>
        <td class="nump">50.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwomsTThreeTbBxJThreebH', window );">Principal Activities, Basis Of Presentation And Organization 42</a></td>
        <td class="nump">73,749<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoEightBZSixNThreeCMpmWEight', window );">Principal Activities, Basis Of Presentation And Organization 43</a></td>
        <td class="nump">217,955<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwonQRZerozdEightnhtJn', window );">Principal Activities, Basis Of Presentation And Organization 44</a></td>
        <td class="nump">217,955<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoWWCSZNineEightrtNRR', window );">Principal Activities, Basis Of Presentation And Organization 45</a></td>
        <td class="nump">73,749<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoNineDrrwHDhgQfSeven', window );">Principal Activities, Basis Of Presentation And Organization 46</a></td>
        <td class="nump">1<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoBKJFmDNtzZLTwo', window );">Principal Activities, Basis Of Presentation And Organization 47</a></td>
        <td class="nump">9.70%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoNineRQXZmQhTDyZ', window );">Principal Activities, Basis Of Presentation And Organization 48</a></td>
        <td class="nump">7.20%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoyGTwoBOneXKmZhSB', window );">Principal Activities, Basis Of Presentation And Organization 49</a></td>
        <td class="nump">4,772,738<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoRcrVHqSevenZTwoMSl', window );">Principal Activities, Basis Of Presentation And Organization 50</a></td>
        <td class="nump">321,087,227<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoMQVHLzThreeCTwopNineb', window );">Principal Activities, Basis Of Presentation And Organization 51</a></td>
        <td class="nump">325,859,965<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwolfWBwEightCRnbOnev', window );">Principal Activities, Basis Of Presentation And Organization 52</a></td>
        <td class="nump">10,516,032<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoTwoylvFourxZpzWCT', window );">Principal Activities, Basis Of Presentation And Organization 53</a></td>
        <td class="nump">7,060,069<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoNcHqrZfFourFnOneX', window );">Principal Activities, Basis Of Presentation And Organization 54</a></td>
        <td class="nump">12,602,387<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoxOneOnettZeroFourwTdFiveOne', window );">Principal Activities, Basis Of Presentation And Organization 55</a></td>
        <td class="nump">16,058,350<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoSevenTTOneTZerozTQSixCOne', window );">Principal Activities, Basis Of Presentation And Organization 56</a></td>
        <td class="nump">709,956<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoTQrMQwsCykTFive', window );">Principal Activities, Basis Of Presentation And Organization 57</a></td>
        <td class="nump">6,672,047<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoKTFourvkPEightSevenRFourPQ', window );">Principal Activities, Basis Of Presentation And Organization 58</a></td>
        <td class="nump">9,556,345<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoqQSevenMKmNinebTThS', window );">Principal Activities, Basis Of Presentation And Organization 59</a></td>
        <td class="nump">28,607<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwobqNineZNineTThreeVSevenyPT', window );">Principal Activities, Basis Of Presentation And Organization 60</a></td>
        <td class="nump">1,196,230<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoTwokmgkNinepTJTSR', window );">Principal Activities, Basis Of Presentation And Organization 61</a></td>
        <td class="nump">9,183,585<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwogxBKgQlEightHRWg', window );">Principal Activities, Basis Of Presentation And Organization 62</a></td>
        <td class="nump">20,478,747<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoThNineWEightSevenFourVrOneqf', window );">Principal Activities, Basis Of Presentation And Organization 63</a></td>
        <td class="nump">$ 76,912<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoBKJFmDNtzZLTwo">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 47</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                    <td><nobr>cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroOneSevenOneEightTwoOneEightTwoBKJFmDNtzZLTwo</nobr></td>
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                <p>Principal Activities, Basis Of Presentation And Organization 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 60</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 1</p>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 36</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 43</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 19</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 41</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 34</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 58</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 11</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 46</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 56</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 27</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Principal Activities, Basis Of Presentation And Organization 30</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 20</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 63</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Principal Activities, Basis Of Presentation And Organization 49</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Principal Activities, Basis Of Presentation And Organization 28</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Principal Activities, Basis Of Presentation And Organization 35</p>
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          19,999,192
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          <div style="width: 200px;"><strong>Long-term Bank Loans (Tables)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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          <i>September 30,</i>
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          <i>2012</i>
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        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>2013</i>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          23,656,458
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          22,343,160
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Current portion included in short-term bank loans (Note 7)</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          (4,772,738
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        <td align="left" width="2%">)</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          (6,443,714
        </td>
        <td align="left" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
          18,883,720
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
          15,899,446
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock', window );">SCHEDULE OF MATURITIES OF LONG TERM DEBT [Table Text Block]</a></td>
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        <td align="left" width="1%">&#160;</td>
        <td align="left" width="12%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          -2013
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          &#160;
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          -2014
        </td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          3,221,857
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          -2015
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          8,054,643
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          -2016
        </td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          4,622,946
        </td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          15,899,446
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF LONG TERM BANK LOANS</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings for each of the five years following the date of the latest balance sheet date presented.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 470<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6802200&amp;loc=d3e1835-112601<br><br><br><br></p>
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  <head>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ESIAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Government subsidies (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwostKFivezTTGTJJz', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 1</a></td>
        <td class="nump">$ 7,913,200<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwofDqdFiveSevenQkMBwl', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 2</a></td>
        <td class="nump">8,012,759<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwokZrhPSevenSixNdHZeroh', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 3</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoXfRnwDNineNdgNV', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 4</a></td>
        <td class="nump">9,665,571<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoZeroRPFZcVOneTkPH', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 5</a></td>
        <td class="nump">2,384,126<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTworKTPFourTwoVvTySevenT', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 6</a></td>
        <td class="nump">4,197,426<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwonSTPcDbRVqOneh', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 7</a></td>
        <td class="nump">67,046<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoEightykxCFEightNrdnk', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 8</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoBRnXwcFivenlQFT', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 9</a></td>
        <td class="nump">10,364,372<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfGovernmentSubsidiesZeroOneSevenOneEightTwoOneEightTwoVtQTQqZMhkvm', window );">Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 10</a></td>
        <td class="nump">$ 21,875,756<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Deferred Revenue And Other Long-term Payables Schedule Of Government Subsidies 5</p>
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                <p>No definition available.</p>
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<TYPE>XML
<SEQUENCE>89
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<DESCRIPTION>IDEA: Segment Information
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      &lt;b&gt;18. Segment Information&lt;/b&gt;
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company currently engages in one business segment, the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion rechargeable batteries for use in a wide array of applications. During the three and six months ended March 31, 2013, the Company manufactured five types of Li-ion rechargeable batteries: aluminum-case cell, battery pack, cylindrical cell, lithium polymer cell and high-power lithium battery cell. The Company's products are sold to packing plants operated by third parties primarily for use in mobile phones and other electronic devices. Net revenues for the six and three months ended March 31, 2012 and 2013 were as follows:&lt;/p&gt;
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      &lt;i&gt;Net revenues by product:&lt;/i&gt;
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              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                &lt;i&gt;Three months ended March 31,&lt;/i&gt;
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              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                &lt;i&gt;Six months ended March 31,&lt;/i&gt;
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              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                &lt;i&gt;2012&lt;/i&gt;
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              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                &lt;i&gt;2013&lt;/i&gt;
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              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
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              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;Aluminum-case cell&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                11,689,808
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                35.6
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                8,986,832
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                20.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                45,940,596
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                44.0
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                18,303,369
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                17.0
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Battery pack&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                8,787,317
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                26.8
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                17,384,183
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                39.5
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                29,626,238
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                28.3
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                39,820,973
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                36.9
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Cylindrical cells&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                7,621,166
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                23.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                10,692,127
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                24.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                20,594,056
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                19.7
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                30,291,672
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                28.1
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Lithium polymer cells&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                2,343,344
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                7.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                2,916,123
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                6.6
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                4,977,013
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                4.8
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                9,851,606
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                9.1
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;High-power lithium battery cells&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                2,339,298
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                7.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4,087,226
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                9.3
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                3,397,987
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                3.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                9,531,232
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                8.9
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                32,780,933
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                44,066,491
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                104,535,890
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                107,798,852
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;Net revenues by geographic area:&lt;/i&gt;
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 8pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
                &lt;i&gt;Three months ended March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="10" style="BORDER-BOTTOM: #000000 1px solid" width="33%"&gt;
                &lt;i&gt;Six months ended March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;%&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="6%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;PRC Mainland&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                18,935,222
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                57.8
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                35,508,879
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                80.5
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                77,708,989
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                74.3
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                84,503,460
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                78.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;PRC Taiwan&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5,664,793
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                17.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                1,384,986
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                3.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                12,186,467
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                11.7
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                7,193,954
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                6.6
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;India&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                2,249,325
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                6.9
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                2,010,943
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4.6
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4,783,960
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4.6
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                5,066,831
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="6%"&gt;
                4.7
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Hong Kong, China&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                3,072,734
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                9.4
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                2,333,305
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5.3
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5,483,517
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5.2
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                6,330,677
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="6%"&gt;
                5.9
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Others&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                2,858,859
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                8.7
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                2,828,378
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                6.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4,372,957
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4.2
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4,703,930
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="6%"&gt;
                4.4
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                32,780,933
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                44,066,491
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                104,535,890
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                107,798,852
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="6%"&gt;
                100
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Substantially all of the Company&amp;#8217;s long-lived assets are located in the PRC.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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      &lt;b&gt;4. Inventories&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Inventories as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
    &lt;div&gt;
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              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                &lt;i&gt;2012&lt;/i&gt;
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                &lt;i&gt;2013&lt;/i&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;Raw materials&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                19,999,192
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              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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                15,819,566
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              &lt;td align="left"&gt;Work-in-progress&lt;/td&gt;
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                13,912,685
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              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                11,342,605
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              &lt;td align="left" bgcolor="#e6efff"&gt;Finished goods&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                31,471,952
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              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                27,484,022
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              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                65,383,829
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              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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                54,646,193
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the three months ended March 31, 2012 and 2013, inventories write-down of $1.97
      million and $6.5
      million respectively were charged to cost of revenue.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the six months ended March 31, 2012 and 2013, inventories write-down of $1.97
      million and $25.8
      million respectively were charged to cost of revenue.
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          <div style="width: 200px;"><strong>Share-based Compensation (Tables)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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        <td align="center" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="center" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="center" bgcolor="#e6efff" width="30%">July 1, 2008</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="center" style="BORDER-BOTTOM: #000000 3px double">
          400,000
        </td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 3px double" width="30%">
          100%
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="30%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoFiveTwoZeroZeroSevenTableTextBlock', window );">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 25, 2007 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Aggregate</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">Number of</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">exercise</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">remaining</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">intrinsic</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">price per share</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">contractual term</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Outstanding as of October 1, 2012</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          121,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          16.45
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Exercised</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Forfeited</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Cancelled</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Outstanding as of March 31, 2013</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          121,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          16.45
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          0.57
          years
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Exercisable as of March 31, 2013</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          121,000
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          16.45
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          0.57
          years
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock', window );">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 25, 2007 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected volatility</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          69.44%
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Expected dividends</td>
        <td align="right" width="50%">
          nil
        </td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected life</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          4
          -
          10
          years
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Risk-free interest rate</td>
        <td align="right" width="50%">
          5.09%
        </td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJanuaryTwoEightTwoZeroZeroEightTableTextBlock', window );">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Aggregate</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">Number of</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">exercise</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">remaining</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">intrinsic</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">price per share</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">contractual term</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Outstanding as of October 1, 2012</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          72,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          21.50
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Exercised</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Forfeited/ expired</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (72,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (21.50
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Cancelled</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Outstanding as of March 31, 2013</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Exercisable as of March 31, 2013</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
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        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
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        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
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        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJanuaryTwoEightTwoZeroZeroEightTableTextBlock', window );">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON January 28, 2008 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected volatility</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          120.23%
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Expected dividends</td>
        <td align="right" width="50%">
          nil
        </td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected life</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          5
          years
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Risk-free interest rate</td>
        <td align="right" width="50%">
          3.59%
        </td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityMayTwoNineTwoZeroZeroEightTableTextBlock', window );">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY May 29, 2008 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">remaining</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Aggregate</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">Number of</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">exercise price</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">contractual</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">intrinsic</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">per share</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">term</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Outstanding as of October 1, 2012</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          250,000
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="10%">
          20.90
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Exercised</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Forfeited</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Cancelled</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Outstanding as of March 31, 2013</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          250,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          20.90
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          0.16
          years
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Exercisable as of March 31, 2013</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          250,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          20.90
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          0.16
          years
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock', window );">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON May 29, 2008 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected volatility</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          59.48%
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Expected dividends</td>
        <td align="right" width="50%">
          nil
        </td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected life</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          5
          years
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Risk-free interest rate</td>
        <td align="right" width="50%">
          4.01%
        </td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock', window );">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 22, 2009 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">remaining</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Aggregate</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">Number of</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">exercise price</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">contractual</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">intrinsic</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">per share</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">term</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Outstanding as of October 1, 2012</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          328,671
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="10%">
          14.05
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Exercised</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Forfeited</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Cancelled</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Outstanding as of March 31, 2013</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          328,671
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          14.05
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          3.25
          years
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Exercisable as of March 31, 2013</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          246,503
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          14.05
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          3.25
          years
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineTableTextBlock', window );">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 22, 2009 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected volatility</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          111.03%
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Expected dividends</td>
        <td align="right" width="50%">
          nil
        </td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected life</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          7
          years
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Risk-free interest rate</td>
        <td align="right" width="50%">
          3.69%
        </td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineTableTextBlock', window );">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 26, 2009 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Weighted</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">Aggregate</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">Number of</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">exercise</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">remaining</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">intrinsic</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">price per share</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">contractual term</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Outstanding as of October 1, 2012</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          15,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          16.20
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Exercised</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Forfeited</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (15,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          16.20
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          4.74
          years
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Cancelled</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Outstanding as of March 31, 2013</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Exercisable as of March 31, 2013</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock', window );">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 26, 2009 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected volatility</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          113.58%
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Expected dividends</td>
        <td align="right" width="50%">
          nil
        </td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected life</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          7
          years
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Risk-free interest rate</td>
        <td align="right" width="50%">
          3.51%
        </td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroTableTextBlock', window );">SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY April 8, 2010 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
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        <td align="center" width="2%">&#160;</td>
      </tr>
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        <td align="left">&#160;</td>
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        <td align="center" width="10%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
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        <td align="center" width="1%">&#160;</td>
        <td align="center" width="10%">average</td>
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        <td align="center" width="1%">&#160;</td>
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        <td align="center" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">&#160;</td>
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        <td align="center" width="1%">&#160;</td>
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        <td align="center" width="1%">&#160;</td>
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      <tr valign="top">
        <td align="left">&#160;</td>
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        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
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        <td width="1%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          20,000
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          12.15
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
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        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          -
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        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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          -
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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          -
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Cancelled</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
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        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr>
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        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Outstanding as of March 31, 2013</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          20,000
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        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          12.15
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        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          4.50
          years
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="10%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Exercisable as of March 31, 2013</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          12,500
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          12.15
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          4.50
          years
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock', window );">SCHEDULE OF VALUATION OF OPTIONS GRANTED ON April 8, 2010 [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected volatility</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          51.79%
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Expected dividends</td>
        <td align="right" width="50%">
          nil
        </td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Expected life</td>
        <td align="right" bgcolor="#e6efff" width="50%">
          7.5
          years
        </td>
      </tr>
      <tr valign="top">
        <td align="left">Risk-free interest rate</td>
        <td align="right" width="50%">
          3.90%
        </td>
      </tr>
    </table><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY April 8, 2010 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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                <p>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 25, 2007 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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                <p>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 26, 2009 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 22, 2009 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY May 29, 2008 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON April 8, 2010 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON January 28, 2008 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 25, 2007 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenTableTextBlock</nobr></td>
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                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 26, 2009 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 22, 2009 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineTableTextBlock</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON May 29, 2008 [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock</nobr></td>
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                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the number of fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term for both options (or share units) currently outstanding and options (or share units) exercisable (or convertible).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENBAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoRdFiveQSevenTxOnehvr', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 1</a></td>
        <td class="nump">$ 1,688,862<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoNVJSNHCxzQsZero', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 2</a></td>
        <td class="nump">8,485,566<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoSevenKrHLwRSNTQX', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 3</a></td>
        <td class="nump">5,465,281<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoFcmTJPMlSevenSevenVW', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 4</a></td>
        <td class="nump">3,216,699<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgCsdTvDDFourfd', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 5</a></td>
        <td class="nump">4,097,251<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwovSixSLHgMPDpwy', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 6</a></td>
        <td class="nump">3,812,108<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoStnKmghmmLFW', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 7</a></td>
        <td class="nump">5,727,286<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoywgypTqNineqQSixJ', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 8</a></td>
        <td class="nump">7,861,331<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoHFourtOnePfmqcqnR', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 9</a></td>
        <td class="nump">1,224,287<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoTkMmgHkCpfz', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 10</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoslzNineSixKEightkGOneVN', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 11</a></td>
        <td class="nump">7,183,311<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoBtMHThreeSFivekGHfh', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 12</a></td>
        <td class="nump">8,877,117<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoZeroKTbDcQFivepPtX', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 13</a></td>
        <td class="nump">574,153<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoZeroTwoGtzfNinevbkZJ', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 14</a></td>
        <td class="nump">560,689<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgPWWwSevenFourBkSThree', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 15</a></td>
        <td class="nump">25,960,431<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoJTwoqSixEightCzVZDEightH', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 16</a></td>
        <td class="nump">$ 32,813,510<span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoBtMHThreeSFivekGHfh</nobr></td>
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                    <td>xbrli:monetaryItemType</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoHFourtOnePfmqcqnR</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoNVJSNHCxzQsZero</nobr></td>
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                    <td>na</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgCsdTvDDFourfd</nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 15</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoRgPWWwSevenFourBkSThree</nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoSevenKrHLwRSNTQX</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoslzNineSixKEightkGOneVN</nobr></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoStnKmghmmLFW</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoRdFiveQSevenTxOnehvr">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoRdFiveQSevenTxOnehvr</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoTkMmgHkCpfz">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoTwoTkMmgHkCpfz</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwovSixSLHgMPDpwy">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwovSixSLHgMPDpwy</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoywgypTqNineqQSixJ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoywgypTqNineqQSixJ</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoZeroKTbDcQFivepPtX">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroOneSevenOneEightTwoOneEightTwoZeroKTbDcQFivepPtX</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
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          </td>
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          &lt;i&gt;September 30,&lt;/i&gt;
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        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;March 31,&lt;/i&gt;
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;2012&lt;/i&gt;
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        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;2013&lt;/i&gt;
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff"&gt;For construction of buildings&lt;/td&gt;
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          10,820,593
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        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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          317,186
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left"&gt;For purchases of equipment&lt;/td&gt;
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        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          3,630,112
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          2,379,826
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        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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          14,450,705
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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          2,697,012
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        &lt;td align="left"&gt;Guarantee for&lt;/td&gt;
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          &lt;i&gt;2012&lt;/i&gt;
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          &lt;i&gt;Period&lt;/i&gt;
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          2,386,369
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          -
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        &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;4/1/2012-3/31/2013&lt;/td&gt;
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          2,386,369
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          2,416,393
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        &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen Yasu Technology Co. Ltd. - a non-related party&lt;/td&gt;
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          9,545,476
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        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          9,665,571
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        &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;5/25/2012-6/25/2015&lt;/td&gt;
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        &lt;td align="left"&gt;Shenzhen Langjin - a non-related party (Note5(b))&lt;/td&gt;
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          9,545,476
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          9,665,571
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        &lt;td align="left" bgcolor="#e6efff"&gt;Tianjin BAK New Energy Research Institute Co., Ltd.- a related party&lt;/td&gt;
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          11,247,753
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        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
          6,443,714
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        &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;7/2/2012-10/15/2013&lt;/td&gt;
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          35,111,443
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          28,191,249
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;September 30,&lt;/i&gt;
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        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;2013&lt;/i&gt;
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          21,962,849
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        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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 -Publisher FASB

 -Name Accounting Standards Codification

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 -Section S99

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    <Log type="Info">'Monetary' elements on report '158 - Disclosure - Prepayments and Other Receivables and Recoverable from Loan Guarantee (Narrative) (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">Process Flow-Through: 102 - Statement - Condensed consolidated balance sheets</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Mar. 31, 2012'</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Sep. 30, 2011'</Log>
    <Log type="Info">Process Flow-Through: 103 - Statement - Condensed consolidated balance sheets (Parenthetical)</Log>
    <Log type="Info">Process Flow-Through: 104 - Statement - Condensed consolidated statements of comprehensive income</Log>
    <Log type="Info">Process Flow-Through: 105 - Statement - Condensed consolidated statements of cash flows</Log>
  </Logs>
  <InputFiles>
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    <File>cbak-20130331.xsd</File>
    <File>cbak-20130331_cal.xml</File>
    <File>cbak-20130331_def.xml</File>
    <File>cbak-20130331_lab.xml</File>
    <File>cbak-20130331_pre.xml</File>
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  <SupplementalFiles />
  <BaseTaxonomies />
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>R93.xml
<DESCRIPTION>IDEA: SCHEDULE OF NET REVENUES BY GEOGRAPHICAL AREA (Details)
<TEXT>
<XBRL>
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQJBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-based Compensation (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>Y</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNThreeFKfmVSDJNinef', window );">Share-based Compensation 1</a></td>
        <td class="nump">800,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMTwoEightOneFourFiveJZqEightKT', window );">Share-based Compensation 2</a></td>
        <td class="nump">1,600,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinekSJySevenSixsmMfNine', window );">Share-based Compensation 3</a></td>
        <td class="nump">400,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoCpGZnRwWxPQc', window );">Share-based Compensation 4</a></td>
        <td class="nump">$ 31.25<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveXlmFourlrMgCWd', window );">Share-based Compensation 5</a></td>
        <td class="nump">6<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoZZeroZdNzdOnekvEightD', window );">Share-based Compensation 6</a></td>
        <td class="nump">40,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRmxVJVNEightVSQR', window );">Share-based Compensation 7</a></td>
        <td class="nump">280,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBTQQTdCJgGJw', window );">Share-based Compensation 8</a></td>
        <td class="nump">300,300<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoshFiveQTsDmOneDlp', window );">Share-based Compensation 9</a></td>
        <td class="nump">$ 19.68<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoZeropxNineFourkqrNineVWZ', window );">Share-based Compensation 10</a></td>
        <td class="nump">$ 1.18<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQhXsmZeroSGlykZ', window );">Share-based Compensation 11</a></td>
        <td class="nump">$ 10.75<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm', window );">Share-based Compensation 12</a></td>
        <td class="nump">72,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB', window );">Share-based Compensation 13</a></td>
        <td class="nump">$ 21.5<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf', window );">Share-based Compensation 14</a></td>
        <td class="nump">5<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne', window );">Share-based Compensation 15</a></td>
        <td class="nump">1.18<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT', window );">Share-based Compensation 16</a></td>
        <td class="nump">$ 17.95<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP', window );">Share-based Compensation 17</a></td>
        <td class="nump">216,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs', window );">Share-based Compensation 18</a></td>
        <td class="nump">34,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv', window );">Share-based Compensation 19</a></td>
        <td class="nump">$ 20.9<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK', window );">Share-based Compensation 20</a></td>
        <td class="nump">5<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight', window );">Share-based Compensation 21</a></td>
        <td class="nump">1.18<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL', window );">Share-based Compensation 22</a></td>
        <td class="nump">$ 11.80<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp', window );">Share-based Compensation 23</a></td>
        <td class="nump">12,548<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB', window );">Share-based Compensation 24</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne', window );">Share-based Compensation 25</a></td>
        <td class="nump">136,912<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS', window );">Share-based Compensation 26</a></td>
        <td class="nump">70,241<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobpGJZEightrXXSEightr', window );">Share-based Compensation 27</a></td>
        <td class="nump">385,640<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn', window );">Share-based Compensation 28</a></td>
        <td class="nump">$ 14.05<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew', window );">Share-based Compensation 29</a></td>
        <td class="nump">7<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml', window );">Share-based Compensation 30</a></td>
        <td class="nump">1.18<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT', window );">Share-based Compensation 31</a></td>
        <td class="nump">$ 12.30<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq', window );">Share-based Compensation 32</a></td>
        <td class="nump">295,926<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBdkqxGZeroDHSixrq', window );">Share-based Compensation 33</a></td>
        <td class="nump">156,823<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight', window );">Share-based Compensation 34</a></td>
        <td class="nump">136,912<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK', window );">Share-based Compensation 35</a></td>
        <td class="nump">70,241<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf', window );">Share-based Compensation 36</a></td>
        <td class="nump">167,532<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF', window );">Share-based Compensation 37</a></td>
        <td class="nump">1.5<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP', window );">Share-based Compensation 38</a></td>
        <td class="nump">15,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf', window );">Share-based Compensation 39</a></td>
        <td class="nump">$ 16.20<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven', window );">Share-based Compensation 40</a></td>
        <td class="nump">7<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW', window );">Share-based Compensation 41</a></td>
        <td class="nump">1.18<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine', window );">Share-based Compensation 42</a></td>
        <td class="nump">$ 14.30<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ', window );">Share-based Compensation 43</a></td>
        <td class="nump">15,136<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ', window );">Share-based Compensation 44</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl', window );">Share-based Compensation 45</a></td>
        <td class="nump">6,427<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN', window );">Share-based Compensation 46</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix', window );">Share-based Compensation 47</a></td>
        <td class="nump">20,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner', window );">Share-based Compensation 48</a></td>
        <td class="nump">$ 12.15<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree', window );">Share-based Compensation 49</a></td>
        <td class="nump">7.5<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ', window );">Share-based Compensation 50</a></td>
        <td class="nump">1.18<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd', window );">Share-based Compensation 51</a></td>
        <td class="nump">$ 7.05<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN', window );">Share-based Compensation 52</a></td>
        <td class="nump">20,941<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK', window );">Share-based Compensation 53</a></td>
        <td class="nump">7,330<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy', window );">Share-based Compensation 54</a></td>
        <td class="nump">10,425<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX', window );">Share-based Compensation 55</a></td>
        <td class="nump">2,820<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineZCVFourCFvOneNinebSix', window );">Share-based Compensation 56</a></td>
        <td class="nump">1,373<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR', window );">Share-based Compensation 57</a></td>
        <td class="nump">100,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne', window );">Share-based Compensation 58</a></td>
        <td class="nump">$ 14.05<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf', window );">Share-based Compensation 59</a></td>
        <td class="nump">46,224<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ', window );">Share-based Compensation 60</a></td>
        <td class="nump">24,278<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwobrwnsDDZeroNhSixT', window );">Share-based Compensation 61</a></td>
        <td class="nump">100,298<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour', window );">Share-based Compensation 62</a></td>
        <td class="nump">54,232<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK', window );">Share-based Compensation 63</a></td>
        <td class="nump">$ 60,464<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp', window );">Share-based Compensation 64</a></td>
        <td class="nump">1.5<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 33</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 27</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Share-based Compensation 61</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoBTQQTdCJgGJw</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 23</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocLnwOneHHlbvsp</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwocnkRFournZeroTrlOneT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoCpGZnRwWxPQc">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoCpGZnRwWxPQc</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 52</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwodgfBTOneFourGBdwN</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 28</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDKOneXcJlSevenyTQn</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 43</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoDtTWFourDVQVbRZ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 24</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFdndFourThreevyWvEightB</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 37</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveSgsQFiveFiveqEightFpF</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveXlmFourlrMgCWd">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveXlmFourlrMgCWd</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 49</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFiveZeroOneFourwdNineSRZerocThree</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 46</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourBywLWCppysN</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 25</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoFourGKFiveyMSevenzLTwoqOne</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 20</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoGMTwoRZSixfqhgZK</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 22</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHFivegEightqXVctqQL</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 47</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoHpwxSixtTBhkVSix</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 40</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJhMpSTzMcySSeven</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 62</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoJrLfdBMvPbqFour</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 39</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwolJfvEightrmRzNineFf</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 18</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMSmEightsbxThreegDqs</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMTwoEightOneFourFiveJZqEightKT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoMTwoEightOneFourFiveJZqEightKT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 31</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinedTyFivepGxSixSkT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinekSJySevenSixsmMfNine">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNinekSJySevenSixsmMfNine</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 50</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineqwypcXgCbqJ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineZCVFourCFvOneNinebSix">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 56</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNineZCVFourCFvOneNinebSix</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 59</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNNBZQMJDDNineXf</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNThreeFKfmVSDJNinef">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoNThreeFKfmVSDJNinef</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 64</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnesbBCBmSixpSixgp</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 21</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOneSZerofFytGxrDEight</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 55</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnevLxFiveKfxGEightdX</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 26</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoOnexMGyNBSixcwqS</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQhXsmZeroSGlykZ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQhXsmZeroSGlykZ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 14</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoqNcmFiveOneJMTTFf</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 19</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQSevennclPGPFivepzv</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 34</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoQZGVTwoxQnKSevenFiveEight</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 15</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRlCMNSixGShGThreeOne</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 53</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTworlJtWfwTZeroBqK</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRmxVJVNEightVSQR">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRmxVJVNEightVSQR</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoRrVSOnexPXOnePHB</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 35</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenFcbvDTEightTwotSixK</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 60</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSevenTwopNineLtJEightQwTJ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoshFiveQTsDmOneDlp">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoshFiveQTsDmOneDlp</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 54</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoSixxVyyRhDNqTy</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwosOnetLTZTwoFourVpfP</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 58</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoszNPpSyFourDTFiveOne</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 45</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTFourVcprmStJcl</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 63</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTTCmltphVQKK</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 48</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTWEightXkMTgKfOner</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 32</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwogWDmSevenHxNineNineBq</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 42</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwomCTwoRKxGtwDNine</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 36</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoTwoQxOneKWwPNkpf</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoVOneKBTlmdsSevenSm</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 30</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoWJFiveFTpKLPZeroml</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 44</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwowPFourbBTWWlzNQ</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 38</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxhkflSevendhvPZeroP</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 57</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxJhrTwogFygMrR</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 29</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoxWWmtFHkSbThreew</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd">
        <tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 51</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoygPOneQSzFourMZerokd</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoZeropxNineFourkqrNineVWZ</nobr></td>
                  </tr>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td>xbrli:monetaryItemType</td>
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                    <td>na</td>
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                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 41</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwozTZeroTpJRThreeLgGW</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td>na</td>
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                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoZZeroZdNzdOnekvEightD">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SharebasedCompensationZeroOneSevenOneEightTwoOneEightTwoZZeroZdNzdOnekvEightD</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EODAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Short-term Bank Loans (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>M</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwofTzBSTSevenSTwoKZerop', window );">Short-term Bank Loans 1</a></td>
        <td class="nump">$ 156,154,525<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwonrBhGCSixSQkkW', window );">Short-term Bank Loans 2</a></td>
        <td class="nump">$ 162,786,110<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogXwrFourWOneCZerobbR', window );">Short-term Bank Loans 3</a></td>
        <td class="nump">4.40%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogqcFourThreeTNnsThreelw', window );">Short-term Bank Loans 4</a></td>
        <td class="nump">6.90%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwoGSevenlSixCnCQSevenNineym', window );">Short-term Bank Loans 5</a></td>
        <td class="nump">6<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwopTwoWmXTHqXNLSeven', window );">Short-term Bank Loans 6</a></td>
        <td class="nump">12<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwofTzBSTSevenSTwoKZerop">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwofTzBSTSevenSTwoKZerop</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogqcFourThreeTNnsThreelw">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogqcFourThreeTNnsThreelw</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwoGSevenlSixCnCQSevenNineym">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwoGSevenlSixCnCQSevenNineym</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogXwrFourWOneCZerobbR">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwogXwrFourWOneCZerobbR</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwonrBhGCSixSQkkW">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwonrBhGCSixSQkkW</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwopTwoWmXTHqXNLSeven">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ShorttermBankLoansZeroOneSevenOneEightTwoOneEightTwopTwoWmXTHqXNLSeven</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:decimalItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E5DAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Condensed consolidated balance sheets (Parenthetical) (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par Value Per Share</a></td>
        <td class="nump">$ 0.001<span></span></td>
        <td class="nump">$ 0.001<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
        <td class="nump">20,000,000<span></span></td>
        <td class="nump">20,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
        <td class="nump">12,763,803<span></span></td>
        <td class="nump">12,763,803<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
        <td class="nump">12,763,803<span></span></td>
        <td class="nump">12,763,803<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of common stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
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                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
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                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Long-term Bank Loans<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
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          <div>Mar. 31, 2013</div>
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      <b>8. Long-term Bank Loans</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Long-term bank loans as of September 30, 2012 and March 31, 2013 as follow:</p>
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              <i>September 30,</i>
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            <td align="left">&#160;</td>
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              <i>2012</i>
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            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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              <i>2013</i>
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            <td>&#160;</td>
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            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
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            <td align="left" bgcolor="#e6efff">Long-term bank loan</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              23,656,458
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              22,343,160
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            <td align="left">Current portion included in short-term bank loans (Note 7)</td>
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            <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
              (4,772,738
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            <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
            <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
              (6,443,714
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            <td align="left" width="2%">)</td>
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            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
              18,883,720
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
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              15,899,446
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The entire loan amount was borrowed under a six-year long-term loan credit facility from China Development Bank, bearing interest at the benchmark rate of the People&#8217;s Bank of China (&#8220;PBOC&#8221;) for two-year to three-year long-term loans, which is currently
      6.878% per annum.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The long-term bank loan with China Development Bank is: (i) guaranteed by Mr. Xiangqian Li; (ii) secured by certain shares of the Company owned by Mr. Xiangqian Li; and (iii) secured by the property ownership and a land use rights certificate relating to the land on which the Company&#8217;s Research and Development Test Centre is to be constructed and the facilities to be constructed thereon. The net carrying amount of the secured buildings and prepaid land use rights were $39,473,807
      and $1,249,228, respectively, as of March 31, 2013 and were $33,563,180
      and $1,233,707, respectively, as of September 30, 2012. (Note 7)
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Mr. Xiangqian Li did not receive any compensation for pledging his shares in the Company or acting as guarantor for the above long-term bank loans.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The aggregate maturities of long-term bank loans as of March 31, 2013 are as follows:</p>
    <div>
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              <td align="left">Payable within fiscal year ending September 30,</td>
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              <td align="left" width="12%">&#160;</td>
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                -2013
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                &#160;
                -
              </td>
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                -2014
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                3,221,857
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                -2015
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                8,054,643
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
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                -2016
              </td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                4,622,946
              </td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                15,899,446
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for long-term debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 22<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>120 - Disclosure - Net Loss per Share</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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      &lt;b&gt;14. Net Loss Per Share&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following is the calculation of net loss per share:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
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            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;i&gt;Three months ended March 31,&lt;/i&gt;
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            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;i&gt;Six months ended March 31,&lt;/i&gt;
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              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="center" width="9%"&gt;
              &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(As restated)&lt;/p&gt;
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            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="left" bgcolor="#e6efff"&gt;Net loss&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,628,048
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              (19,688,377
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (17,447,802
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              (47,854,127
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            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="left" bgcolor="#e6efff"&gt;Weighted average shares used in basic and diluted computation&lt;/td&gt;
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              12,619,049
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            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              12,619,597
            &lt;/td&gt;
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            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              12,619,049
            &lt;/td&gt;
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              12,619,597
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            &lt;td align="left" bgcolor="#e6efff"&gt;Loss per share &amp;#8211; Basic and diluted&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (1.24
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              (1.56
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            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (1.38
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            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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              (3.79
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the three months ended March 31, 2013, the outstanding
      791,671
      stock options and outstanding
      30,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share. For the three months ended March 31, 2012, the outstanding
      828,631
      stock options and outstanding
      60,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the six months ended March 31, 2013, the outstanding
      791,671
      stock options and outstanding
      30,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share. For the six months ended March 31, 2012, the outstanding
      838,831
      stock options, outstanding
      60,000
      restricted stock was anti-dilutive and excluded from diluted net loss per share.
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENABG">
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          <div style="width: 200px;"><strong>Condensed consolidated statements of cash flows (USD $)<br></strong></div>
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        <th class="th" colspan="2">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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          <div>Mar. 31, 2012</div>
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      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flow from operating activities</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">$ (47,854,127)<span></span></td>
        <td class="num">$ (17,447,802)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash provided by operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">10,022,512<span></span></td>
        <td class="nump">10,326,819<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision for recovery of doubtful accounts</a></td>
        <td class="num">(2,142,085)<span></span></td>
        <td class="nump">3,686,537<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWriteDown', window );">Write-down of obsolete inventories</a></td>
        <td class="nump">25,795,764<span></span></td>
        <td class="nump">1,967,738<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse', window );">Impairment charge</a></td>
        <td class="nump">11,396,349<span></span></td>
        <td class="nump">2,707,686<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_LossArisingFromLoanGuarentees', window );">Loss arising from loan guarantee</a></td>
        <td class="nump">2,811,039<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Share-based compensation</a></td>
        <td class="nump">218,384<span></span></td>
        <td class="nump">474,731<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred income taxes</a></td>
        <td class="nump">5,792,575<span></span></td>
        <td class="nump">2,110,627<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionGainLossUnrealized', window );">Exchange difference</a></td>
        <td class="nump">929,121<span></span></td>
        <td class="nump">1,985<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Trade accounts receivable</a></td>
        <td class="nump">23,960,665<span></span></td>
        <td class="num">(13,804,887)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
        <td class="num">(15,212,219)<span></span></td>
        <td class="nump">7,207,565<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepayments and other receivables</a></td>
        <td class="num">(1,918,491)<span></span></td>
        <td class="num">(6,886,989)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee', window );">Recoverable on loan guarantee</a></td>
        <td class="num">(1,407,034)<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts and bills payable</a></td>
        <td class="num">(6,722,829)<span></span></td>
        <td class="nump">4,528,041<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities', window );">Accrued expenses and other payables</a></td>
        <td class="nump">14,374,314<span></span></td>
        <td class="nump">20,036,300<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenuePeriodIncreaseDecrease', window );">Deferred revenue</a></td>
        <td class="num">(170,027)<span></span></td>
        <td class="num">(126,347)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by operating activities</a></td>
        <td class="nump">19,873,911<span></span></td>
        <td class="nump">14,782,004<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flow from investing activities</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDepositOtherAssets', window );">Decrease/(increase) in pledged deposits</a></td>
        <td class="num">(3,393,661)<span></span></td>
        <td class="nump">3,455,963<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PaymentOfGuaranteedLoans', window );">Payment of guaranteed loans</a></td>
        <td class="num">(7,294,672)<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_RepaymentOfGuaranteedLoans', window );">Repayment of guaranteed loans</a></td>
        <td class="nump">1,524,657<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property, plant and equipment</a></td>
        <td class="num">(20,800,251)<span></span></td>
        <td class="num">(10,052,253)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Purchases of intangible assets</a></td>
        <td class="num">(336,507)<span></span></td>
        <td class="num">(463,779)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(30,300,434)<span></span></td>
        <td class="num">(7,060,069)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flow from financing activities</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfDebt', window );">Proceeds from borrowings</a></td>
        <td class="nump">100,957,520<span></span></td>
        <td class="nump">95,395,611<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfDebt', window );">Repayment of borrowings</a></td>
        <td class="num">(99,514,848)<span></span></td>
        <td class="num">(111,453,961)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Borrowings from related parties</a></td>
        <td class="nump">862,854<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayment to related parties</a></td>
        <td class="num">(2,180,599)<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt', window );">Proceeds from other long-term loans</a></td>
        <td class="nump">8,208,548<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash (used in) provided by financing activities</a></td>
        <td class="nump">8,333,475<span></span></td>
        <td class="num">(16,058,350)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents', window );">Effect of exchange rate changes on cash and cash equivalents</a></td>
        <td class="nump">25,095<span></span></td>
        <td class="nump">156,857<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net decrease in cash and cash equivalents</a></td>
        <td class="num">(2,067,953)<span></span></td>
        <td class="num">(8,179,558)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at the beginning of period</a></td>
        <td class="nump">9,271,633<span></span></td>
        <td class="nump">24,858,239<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at the end of period</a></td>
        <td class="nump">7,203,680<span></span></td>
        <td class="nump">16,678,681<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental disclosure of cash flow information:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_BillsReceivableDiscountedToBanks', window );">Bills receivable discounted to banks</a></td>
        <td class="nump">27,605,690<span></span></td>
        <td class="nump">9,325,325<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CashPaidDuringThePeriodForAbstract', window );"><strong>Cash paid during the period for:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Income taxes</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Interest, net of amounts capitalized</a></td>
        <td class="nump">$ 4,346,894<span></span></td>
        <td class="nump">$ 5,345,828<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_BillsReceivableDiscountedToBanks">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Bills receivable discounted to banks</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_BillsReceivableDiscountedToBanks</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CashPaidDuringThePeriodForAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_CashPaidDuringThePeriodForAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Recoverable on loan guarantee</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_IncreaseDecreaseInRecoverableOnLoanGuarantee</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_LossArisingFromLoanGuarentees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loss arising from loan guarantee</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_LossArisingFromLoanGuarentees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PaymentOfGuaranteedLoans">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Payment of guaranteed loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PaymentOfGuaranteedLoans</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_RepaymentOfGuaranteedLoans">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Repayment of guaranteed loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_RepaymentOfGuaranteedLoans</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 230<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 6<br><br> -Section I<br><br> -Subsection 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Deferred Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510177<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredIncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenuePeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net addition or reduction in the carrying amount of deferred revenue during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 13<br><br> -Section A<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 13.A.4(a).(Q1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenuePeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 230<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionGainLossUnrealized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount before tax of foreign currency transaction unrealized gain (loss) recognized in the income statement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 20<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450189&amp;loc=d3e30690-110894<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450222&amp;loc=d3e30840-110895<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 20<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450189&amp;loc=d3e30700-110894<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ForeignCurrencyTransactionGainLossUnrealized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=8077374&amp;loc=d3e2420-110228<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391110&amp;loc=d3e2921-110230<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 958<br><br> -SubTopic 225<br><br> -Section 45<br><br> -Paragraph 11<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28367520&amp;loc=d3e92212-112881<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Impairment<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515133<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairmentOfLongLivedAssetsHeldForUse</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (f)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxesPaid</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDepositOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in moneys or securities given as security including, but not limited to, contract, escrow, or earnest money deposits, retainage (if applicable), deposits with clearing organizations and others, collateral, or margin deposits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInDepositOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInInventories</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in other obligations or expenses incurred but not yet paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid for interest during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestPaid</nobr></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4542-108314<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryWriteDown</nobr></td>
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                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
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            </div>
          </td>
        </tr>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivities</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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          </td>
        </tr>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromIssuanceOfDebt</nobr></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from other long-term borrowings not otherwise defined in the taxonomy (with maturities initially due beyond one year or the normal operating cycle of the entity, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt</nobr></td>
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                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromRelatedPartyDebt</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of expense related to write-down of receivables to the amount expected to be collected. Includes, but is not limited to, accounts receivable and notes receivable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.5)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 5<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProvisionForDoubtfulAccounts</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfRelatedPartyDebt</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EHBAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF ANALYSIS OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwogrgbZeroztVTzwt', window );">Trade Accounts Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 1</a></td>
        <td class="nump">$ 33,244,428<span></span></td>
      </tr>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwosTbbNinefBmFourqRW', window );">Trade Accounts Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 2</a></td>
        <td class="nump">3,960,154<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwomQSHghNZEightvvThree', window );">Trade Accounts Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 3</a></td>
        <td class="num">(6,097,786)<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTwoFourrKnQyLSGphL', window );">Trade Accounts Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 4</a></td>
        <td class="nump">424,882<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroOneSevenOneEightTwoOneEightTworThreeFiveBSixJlrThreewlz', window );">Trade Accounts Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 5</a></td>
        <td class="nump">$ 31,531,678<span></span></td>
      </tr>
    </table>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Trade Accounts Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQWAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Condensed consolidated balance sheets (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 7,203,680<span></span></td>
        <td class="nump">$ 9,271,633<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepositsAssetsCurrent', window );">Pledged deposits</a></td>
        <td class="nump">8,980,474<span></span></td>
        <td class="nump">5,510,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Trade accounts receivable, net</a></td>
        <td class="nump">57,971,915<span></span></td>
        <td class="nump">77,449,591<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td>
        <td class="nump">54,646,193<span></span></td>
        <td class="nump">65,383,829<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssets', window );">Prepayments and other receivables</a></td>
        <td class="nump">8,090,656<span></span></td>
        <td class="nump">7,707,546<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_RecoverableFromLoanGuarantee', window );">Recoverable from loan guarantee</a></td>
        <td class="nump">3,135,685<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetCurrent', window );">Deferred tax assets, net</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">4,000,043<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">140,028,603<span></span></td>
        <td class="nump">169,322,840<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
        <td class="nump">246,703,702<span></span></td>
        <td class="nump">238,757,895<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_LeasePrepaymentsNet', window );">Prepaid land use rights, net</a></td>
        <td class="nump">32,752,536<span></span></td>
        <td class="nump">32,503,861<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Intangible assets, net</a></td>
        <td class="nump">226,790<span></span></td>
        <td class="nump">628,063<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetNoncurrent', window );">Deferred tax assets, net</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">1,736,981<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">419,711,631<span></span></td>
        <td class="nump">442,949,640<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Short-term bank loans</a></td>
        <td class="nump">162,786,110<span></span></td>
        <td class="nump">156,154,525<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts and bills payable</a></td>
        <td class="nump">136,487,809<span></span></td>
        <td class="nump">143,745,009<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAccountsPayableAndAccruedLiabilities', window );">Accrued expenses and other payables</a></td>
        <td class="nump">32,813,510<span></span></td>
        <td class="nump">25,960,431<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">332,087,429<span></span></td>
        <td class="nump">325,859,965<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLoansFromBank', window );">Long-term bank loans, less current maturities</a></td>
        <td class="nump">15,899,446<span></span></td>
        <td class="nump">18,883,720<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLoansPayableLongTerm', window );">Other long-term loans</a></td>
        <td class="nump">15,930,182<span></span></td>
        <td class="nump">7,586,776<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueNoncurrent', window );">Deferred revenue</a></td>
        <td class="nump">7,625,876<span></span></td>
        <td class="nump">7,699,842<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLongTermDebtNoncurrent', window );">Other long-term payables</a></td>
        <td class="nump">21,875,756<span></span></td>
        <td class="nump">10,364,372<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesNoncurrent', window );">Deferred tax liabilities</a></td>
        <td class="nump">768,948<span></span></td>
        <td class="nump">759,394<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
        <td class="nump">394,187,637<span></span></td>
        <td class="nump">371,154,069<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Shareholders' equity</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock US$ 0.001 par value; 20,000,000 authorized; 12,763,803 issued and outstanding as of September 30, 2012 and March 31, 2013</a></td>
        <td class="nump">12,763<span></span></td>
        <td class="nump">12,763<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DonatedShares', window );">Donated shares</a></td>
        <td class="nump">14,101,689<span></span></td>
        <td class="nump">14,101,689<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
        <td class="nump">127,208,995<span></span></td>
        <td class="nump">126,990,611<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance', window );">Statutory reserves</a></td>
        <td class="nump">7,786,157<span></span></td>
        <td class="nump">7,786,157<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(158,212,616)<span></span></td>
        <td class="num">(110,358,489)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive income</a></td>
        <td class="nump">38,693,616<span></span></td>
        <td class="nump">37,329,450<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityBeforeTreasuryStock', window );">Stockholders' Equity before Treasury Stock</a></td>
        <td class="nump">29,590,604<span></span></td>
        <td class="nump">75,862,181<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Less: Treasury shares</a></td>
        <td class="num">(4,066,610)<span></span></td>
        <td class="num">(4,066,610)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total shareholders' equity</a></td>
        <td class="nump">25,523,994<span></span></td>
        <td class="nump">71,795,571<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and shareholders' equity</a></td>
        <td class="nump">$ 419,711,631<span></span></td>
        <td class="nump">$ 442,949,640<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_DonatedShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Donated shares</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_DonatedShares</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_LeasePrepaymentsNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepaid land use rights, net</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_LeasePrepaymentsNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_RecoverableFromLoanGuarantee">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Recoverable from loan guarantee</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_RecoverableFromLoanGuarantee</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.3-4)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph a(1)<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 4<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14A<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669686-108580<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 11<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e681-108580<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.30(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalPaidInCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.18)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 12<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 18<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.9)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 9<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 450<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14326-108349<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.25)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 9<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.9-03.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.(a),19)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingencies</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 30<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 605<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 8<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 13<br><br><br><br> -Section A<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenueNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of noncurrent deferred tax asset attributable to deductible temporary differences and carryforwards. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepositsAssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepositsAssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph ((a)(1),(b))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsNetExcludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.6(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 330<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 35<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19-26)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Liabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.32)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 32<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.21)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 21<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansFromBank">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the operating cycle if longer, excluding current portion.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19, 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermLoansFromBank</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccountsPayableAndAccruedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations, including trade payables, incurred through that date and due within one year (or in the operating cycle if longer) arising from transactions not otherwise specified in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAccountsPayableAndAccruedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLoansPayableLongTerm">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the carrying value of loans payable or the portion of loans payable which are not scheduled or required to be repaid for more than one year from the balance sheet date or operating cycle, if longer, and which are not otherwise defined in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherLoansPayableLongTerm</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLongTermDebtNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of debt not otherwise defined (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherLongTermDebtNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PrepaidExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 360<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.13)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.31(a)(3))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 16<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.16)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermBankLoansAndNotesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of statutory capital and surplus (stockholders' equity) as of the balance sheet date using prescribed or permitted statutory accounting practices (rather than GAAP, if different) of the state or country.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.23(c))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 505<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6486098&amp;loc=d3e24708-158529<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 24<br><br><br><br> -Subparagraph c<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 310<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SAB TOPIC 4.E)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 4<br><br><br><br> -Section E<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29-31)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29, 30, 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total amount of stockholders' equity (deficit) items including stock value, paid in capital, retained earnings and including equity attributable to noncontrolling interests and before deducting the carrying value of treasury stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 505<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<br><br><br><br><br><br><br><br></p>
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<DESCRIPTION>IDEA: Principal Activities, Basis of Presentation and Organization
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			&lt;b&gt;1. Principal Activities, Basis of Presentation and Organization&lt;/b&gt;&lt;/p&gt;
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			&lt;i&gt;Principal Activities&lt;/i&gt;&lt;/p&gt;
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			China BAK Battery, Inc. (&amp;#8220;China BAK&amp;#8221;) is a corporation formed in the State of Nevada on October 4, 1999 as Medina Copy, Inc. The Company changed its name to Medina Coffee, Inc. on October 6, 1999 and subsequently changed its name to China BAK Battery, Inc. on February 14, 2005. China BAK and its subsidiaries (hereinafter, collectively referred to as the &amp;#8220;Company&amp;#8221;) are principally engaged in the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion (known as &amp;quot;Li-ion&amp;quot; or &amp;quot;Li-ion cell&amp;quot;) rechargeable batteries for use in cellular telephones, as well as various other portable electronic applications, including high-power handset telephones, laptop computers, power tools, digital cameras, video camcorders, MP3 players, electric bicycles, hybrid/electric motors, and general industrial applications.&lt;/p&gt;
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			The shares of the Company traded in the over-the-counter market through the Over-the-Counter Bulletin Board from 2005 until May 31, 2006, when the Company obtained approval to list its common stock on The NASDAQ Global Market, and trading commenced that same date under the symbol &amp;quot;CBAK&amp;quot;.&lt;/p&gt;
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			&lt;i&gt;Basis of Presentation and Organization&lt;/i&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			As of March 31, 2013, the Company&amp;#8217;s subsidiaries consisted of: i) BAK International Limited (&amp;#8220;BAK International&amp;#8221;), a wholly owned limited liability company incorporated in Hong Kong on December 29, 2003 as BATCO International Limited, which changed its name to BAK International Limited on November 3, 2004; ii) Shenzhen BAK Battery Co., Ltd. (&amp;#8220;Shenzhen BAK&amp;#8221;), a wholly owned limited liability company established on August 3, 2001 in the People&amp;#8217;s Republic of China (&amp;#8220;PRC&amp;#8221;); iii) BAK Electronics (Shenzhen) Co., Ltd. (&amp;#8220;BAK Electronics&amp;#8221;), a wholly owned limited liability company established on August 15, 2005 in the PRC; iv) BAK International (Tianjin) Ltd. (&amp;#8220;BAK Tianjin&amp;#8221;), a wholly owned limited liability company established on December 12, 2006 in the PRC; v) BAK Battery Canada Ltd. (&amp;#8220;BAK Canada&amp;#8221;), a wholly owned limited liability company established on December 20, 2006 in Canada as BAK Canada Battery Ltd., which changed its name to BAK Battery Canada Ltd. on December 22, 2006; vi) BAK Europe GmbH (&amp;#8220;BAK Europe&amp;#8221;), a wholly owned limited liability company established in Germany on November 28, 2007; vii) BAK Telecom India Private Limited (&amp;#8220;BAK India&amp;#8221;), a wholly owned limited liability company established in India on August 14, 2008; and viii) Tianjin Meicai New Materials Technology Co., Ltd. (&amp;#8220;Tianjin Meicai&amp;#8221;), a wholly owned limited liability company established on February 22, 2011 in the PRC. As of March 31, 2013, BAK International beneficially owns 100% of BAK India partly through a nominee agreement with one of its employees.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			BAK Tianjin was established in Tianjin Technology Industrial District on December 12, 2006 as a wholly owned subsidiary of BAK International with registered capital of $99,990,000. Pursuant to BAK Tianjin&amp;#8217;s articles of association and relevant PRC regulations, BAK International was required to contribute $20,000,000 to BAK Tianjin as capital (representing 20% of BAK Tianjin&amp;#8217;s registered capital) before March 11, 2007. An extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2007. On November 16, 2007, BAK International contributed approximately $20,000,000 capital to BAK Tianjin. The remaining $79,990,000 was originally required to be fully contributed no later than December 11, 2008 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2009. On November 16, 2009, BAK International contributed approximately $9,000,000 capital to BAK Tianjin and as of November 16, 2009, the total contribution from BAK International was $29,000,000. The remaining $70,990,000 was originally required to be fully contributed no later than December 11, 2009 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 2012. In August 2011, BAK International contributed approximately $21,000,000 capital to BAK Tianjin and as of September 30, 2011 and September 30, 2012, the total contribution from BAK International was $50,000,000. On September 17, 2012, BAK Tianjin issued an application with respect to the decrease of capital from $99,990,000 to $50,000,000. On November 27, 2012 the Business Administration Bureau of Beichen District, Tianjin, approved the request of BAK Tianjin&amp;#8217;s capital reduction. According to the approval, the BAK Tianjin&amp;#8217;s aggregate investment still remains at $99,990,000 while the registered capital was reduced to $50,000,000. BAK Tianjin is principally engaged in the manufacture of larger lithium ion batteries for use in cordless power tools and various types of vehicles.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			On November 6, 2004, BAK International, a non-operating holding company that had substantially the same shareholders as Shenzhen BAK, entered into a share swap transaction with the shareholders of Shenzhen BAK for the purpose of the subsequent reverse acquisition of the Company as described below. Pursuant to the terms of the share swap transaction, BAK International acquired all of the outstanding shares of Shenzhen BAK for $11.5 million in cash, while the shareholders of Shenzhen BAK acquired substantially all of the outstanding shares of BAK International for $11.5 million in cash. As a result, Shenzhen BAK became a wholly-owned subsidiary of BAK International. After the share swap transaction was completed, there were 31,225,642 shares of BAK International stock outstanding, exactly the same as the number of shares of capital stock of Shenzhen BAK that had been outstanding immediately prior to the share swap, and the shareholders of BAK International were substantially the same as the shareholders of Shenzhen BAK prior to the share swap. Consequently, the share swap transaction between BAK International and the shareholders of Shenzhen BAK was accounted for as a reverse acquisition of Shenzhen BAK with no adjustment to the historical basis of the assets and liabilities of Shenzhen BAK.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			On January 20, 2005, the Company completed a share swap transaction with the shareholders of BAK International. The share swap transaction, also referred to as the &amp;#8220;reverse acquisition&amp;#8221; of the Company, was consummated under Nevada law pursuant to the terms of a Securities Exchange Agreement entered by and among China BAK, BAK International and the shareholders of BAK International on January 20, 2005. Pursuant to the Securities Exchange Agreement, the Company issued 7,965,215 shares of common stock, par value $0.001 per share, to the shareholders of BAK International (including 6,245,128 shares to the original shareholders and 1,720,087 shares to new investors who had purchased shares in the private placement described below), representing approximately 97.2% of the Company&amp;#8217;s post-exchange issued and outstanding common stock, in exchange for 100% of the outstanding capital stock of BAK International.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The share swap transaction has been accounted for as a capital-raising transaction of the Company whereby the historical financial statements and operations of Shenzhen BAK are consolidated using historical carrying amounts. The 1,152,458 shares of China BAK outstanding prior to the stock exchange transaction were accounted for at the net book value at the time of the transaction, which was a deficit of $1,672.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Also on January 20, 2005, immediately prior to consummating the share swap transaction, BAK International executed a private placement of its common stock with unrelated investors whereby it issued an aggregate of 1,720,087 shares of common stock for gross proceeds of $17,000,000. In conjunction with this financing, Mr. Xiangqian Li, the Chairman and Chief Executive Officer of the Company, agreed to place 435,910 shares of the Company's common stock owned by him into an escrow account pursuant to an Escrow Agreement dated January 20, 2005 (the &amp;#8220;Escrow Agreement&amp;#8221;). Pursuant to the Escrow Agreement, 50% of the escrowed shares were to be released to the investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2005 was not at least $12,000,000, and the remaining 50% was to be released to investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2006 was not at least $27,000,000. If the audited net income of the Company for the fiscal years ended September 30, 2005 and 2006 reached the above-mentioned targets, the 435,910 shares would be released to Mr. Xiangqian Li in the amount of 50% upon reaching the 2005 target and the remaining 50% upon reaching the 2006 target.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Under accounting principles generally accepted in the United States of America (&amp;#8220;US GAAP&amp;#8221;), escrow agreements such as the one established by Mr. Xiangqian Li generally constitute compensation if, following attainment of a performance threshold, shares are returned to a company officer. The Company determined that without consideration of the compensation charge, the performance thresholds for the year ended September 30, 2005 would be achieved. However, after consideration of a related compensation charge, the Company determined that such thresholds would not have been achieved. The Company also determined that, even without consideration of a compensation charge, the performance thresholds for the year ended September 30, 2006 would not be achieved. No compensation charge was recorded by the Company for the years ended September 30, 2005 and 2006.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			While the 217,955 escrow shares relating to the 2005 performance threshold were previously released to Mr. Xiangqian Li, Mr. Xiangqian Li executed a further undertaking on August 21, 2006 to return those shares to the escrow agent for the distribution to the relevant investors. However, such shares were not returned to the escrow agent, but, pursuant to a Delivery of Make Good Shares, Settlement and Release Agreement between the Company, BAK International and Mr. Li entered into on October 22, 2007 (the &amp;#8220;Li Settlement Agreement&amp;#8221;), such shares were ultimately delivered to the Company as described below. Because the Company failed to satisfy the performance threshold for the fiscal year ended September 30, 2006, the remaining 217,955 escrow shares relating to the fiscal year 2006 performance threshold were released to the relevant investors. As Mr. Li has not retained any of the shares placed into escrow, and as the investors party to the Escrow Agreement are only shareholders of the Company and do not have and are not expected to have any other relationship to the Company, the Company has not recorded a compensation charge for the years ended September 30, 2005 and 2006.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			At the time the escrow shares relating to the 2006 performance threshold were transferred to the investors in fiscal year 2007, the Company should have recognized a credit to donated shares and a debit to additional paid-in capital, both of which are elements of shareholders&amp;#8217; equity. This entry is not material because total ordinary shares issued and outstanding, total shareholders&amp;#8217; equity and total assets do not change; nor is there any impact on income or earnings per share. Therefore, previously filed consolidated financial statements for the fiscal year ended September 30, 2007 will not be restated. This share transfer has been reflected in these financial statements by reclassifying the balances of certain items as of October 1, 2007. The balances of donated shares and additional paid-in capital as of October 1, 2007 were credited and debited by $7,955,358 respectively, as set out in the consolidated statements of shareholders&amp;#8217; equity.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			In November 2007, Mr. Xiangqian Li delivered the 217,955 shares related to the 2005 performance threshold to BAK International pursuant to the Li Settlement Agreement; BAK International in turn delivered the shares to the Company. Such shares (other than those issued to investors pursuant to the 2008 Settlement Agreements, as described below) are now held by the Company. Upon receipt of these shares, the Company and BAK International released all claims and causes of action against Mr. Xiangqian Li regarding the shares, and Mr. Xiangqian Li released all claims and causes of action against the Company and BAK International regarding the shares. Under the terms of the Li Settlement Agreement, the Company commenced negotiations with the investors who participated in the Company&amp;#8217;s January 2005 private placement in order to achieve a complete settlement of BAK International&amp;#8217;s obligations (and the Company&amp;#8217;s obligations to the extent it has any) under the applicable agreements with such investors.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Beginning on March 13, 2008, the Company has entered into settlement agreements (the &amp;#8220;2008 Settlement Agreements&amp;#8221;) with certain investors in the January 2005 private placement. Since the other investors have never submitted any claims regarding this matter, the Company did not reach any settlement with them.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Pursuant to the 2008 Settlement Agreements, the Company and the settling investors have agreed, without any admission of liability, to a settlement and mutual release from all claims relating to the January 2005 private placement, including all claims relating to the escrow shares related to the 2005 performance threshold that had been placed into escrow by Mr. Xiangqian Li, as well as all claims, including claims for liquidated damages relating to registration rights granted in connection with the January 2005 private placement. Under the 2008 Settlement Agreement, the Company has made settlement payments to each of the settling investors of the number of shares of the Company&amp;#8217;s common stock equivalent to 50% of the number of the escrow shares related to the 2005 performance threshold these investors had claimed; aggregate settlement payments as of March 31, 2013 amounted to 73,749 shares. Share payments to date have been made in reliance upon the exemptions from registration provided by Section 4(2) and/or other applicable provisions of the Securities Act of 1933, as amended. In accordance with the 2008 Settlement Agreements, the Company filed a registration statement covering the resale of such shares which was declared effective by the SEC on June 26, 2008. As of March 31, 2013, we have not received any claim from the other investors who have not been covered by the &amp;#8220;2008 Settlement Agreements&amp;#8221; in the January 2005 private placement.&lt;/p&gt;
		&lt;p style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Pursuant to the Li Settlement Agreement, the 2008 Settlement Agreements and upon the release of the 217,955 escrow shares relating to the fiscal year 2006 performance threshold to the relevant investors, neither Mr. Li or the Company have any obligations to the investors who participated in the Company&amp;#8217;s January 2005 private placement relating to the escrow shares. &amp;#160;As of March 31, 2013, we have not received any claim from the other investors who have not been covered by the &amp;#8220;2008 Settlement Agreements&amp;#8221; in the January 2005 private placement.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			As we have transferred the 217,955 shares related to the 2006 performance threshold to the relevant investors in fiscal year 2007 and we also have transferred 73,749 shares relating to the 2005 performance threshold to the investors who had entered the &amp;#8220;2008 Settlement Agreements&amp;#8221; with us in fiscal year 2008, pursuant to &amp;#8220;Li Settlement Agreement&amp;#8221; and &amp;#8220;2008 Settlement Agreements&amp;#8221;, neither Mr. Li nor the Company has not had any remaining obligations to those related investors who participated in the Company&amp;#8217;s January 2005 private placement relating to the escrow shares.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			On October 26, 2012, the Company effected a 1 -for-5 reverse stock split of its issued and outstanding shares of common stock and a proportional reduction of its authorized shares of common stock. All common share and per share amounts, and exercise prices of common stock options disclosed herein and in the accompanying consolidated unaudited financial statements have been retroactively restated to reflect the reverse stock split.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company&amp;#8217;s condensed consolidated financial statements have been prepared under accounting principles generally accepted in the United States of America (&amp;#8220;US GAAP&amp;#8221;).&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			These condensed consolidated financial statements are unaudited. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these condensed consolidated financial statements, which are of a normal and recurring nature, have been included. The results reported in the condensed consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year. The following (a) condensed consolidated balance sheet as of September 30, 2012, which was derived from the Company&amp;#8217;s audited financial statements, and (b) the unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to those rules and regulations, though the Company believes that the disclosures made are adequate to make the information not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying footnotes of the Company for the year ended September 30, 2012.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. This basis of accounting differs in certain material respects from that used for the preparation of the books of account of the Company&amp;#8217;s principal subsidiaries, which are prepared in accordance with the accounting principles and the relevant financial regulations applicable to enterprises with limited liabilities established in the PRC, Hong Kong, India, Canada or Germany, the accounting standards used in the places of their domicile. The accompanying condensed consolidated financial statements reflect necessary adjustments not recorded in the books of account of the Company's subsidiaries to present them in conformity with US GAAP.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company has a working capital deficiency, accumulated deficit from recurring net losses incurred for the current period and prior years and significant short-term debt obligations maturing in less than one year as of September 30, 2012 and March 31, 2013. These factors raise substantial doubts about the Company&amp;#8217;s ability to continue as a going concern.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company accordingly has continued to develop a strategic plan (the &amp;#8220;Turnaround Plan&amp;#8221;). Under the Turnaround Plan, the Company will expand OEM market with new marketing strategies to increase revenue. At the same time, the Company will continue implementing cost reductions on both manufacturing costs and operating expenses to improve profit margins as well as reducing receivables outstanding through stronger credit controls. Due to adverse market conditions, the Company&amp;#8217;s gross profit decreased from 9.7% in the six months ended March 31, 2012 to a gross loss of 7.2% in the same period of 2013. The Company intends to improve gross margin through the following measures:-&lt;/p&gt;
		&lt;ul style="TEXT-ALIGN: justify"&gt;
			&lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
				Give production priority to orders for higher margin products&lt;/li&gt;
			&lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
				Expand our customer base in the electric vehicle and polymer market who often procure higher margin cylindrical and polymer products from the Company&lt;/li&gt;
			&lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
				Improve productivity to mitigate the negative impact of increasing production costs&lt;/li&gt;
		&lt;/ul&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Under the Turnaround Plan, the Company expects to obtain government grant income with respect to the R&amp;amp;D project &amp;#8220;key materials, Battery and Battery Pack for use in Electric Vehicles&amp;#8221; which was selected into the National Support List for the New-Energy Vehicle Industry Innovation Program. Also, the Company expects to complete the construction of the new corporate campus (Note 6) in the third quarter of 2013 and receive rental income from leasing of premises of the new corporate campus not occupied by the Company for its own use, from quarter 3 of FY2013, which will generate further positive cash flows to the Company&amp;#8217;s operating activities.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty related to the Company&amp;#8217;s ability to continue as a going concern.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;i&gt;Reclassifications&lt;/i&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Certain amounts included in the prior period financial statements have been reclassified to conform to the current period financial statement presentation as follows:&lt;/p&gt;
				&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td valign="top" width="5%"&gt;
					(1)&lt;/td&gt;
				&lt;td&gt;
					&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
						The current portion of long-term bank borrowings with maturity within one year of $4,772,738 was erroneously classified in long-term bank loans in the Company&amp;#8217;s consolidated balance sheet as of September 30, 2012, which was included in the 2012 annual report on Form 10-K filed with the SEC on December 31, 2012. The Company has reclassified these current maturities as a component of short-term bank loans. As a result of such reclassification, the current liabilities as of September 30, 2012 has changed from $321,087,227 to $325,859,965.&lt;/p&gt;
				&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td&gt;
					&amp;#160;&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td valign="top" width="5%"&gt;
					(2)&lt;/td&gt;
				&lt;td&gt;
					&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
						The change in pledged deposits was classified into cash flows from financing activities in the Company&amp;#8217;s condensed unaudited consolidated statement of cash flows for the six months ended March 31, 2012, which was included in the quarterly report on Form 10-Q filed with the SEC on May 10, 2012. The Company has reclassified these amounts as components of cash flows from investing activities. As a result of such reclassification, net cash used in investing activities for the six months ended March 31, 2012 has changed from $10,516,032 to $7,060,069, and net cash used in financing activities has changed from $12,602,387 to $16,058,350.&lt;/p&gt;
				&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td&gt;
					&amp;#160;&lt;/td&gt;
			&lt;/tr&gt;
			&lt;tr&gt;
				&lt;td width="5%"&gt;
					&amp;#160;&lt;/td&gt;
				&lt;td valign="top" width="5%"&gt;
					(3)&lt;/td&gt;
				&lt;td&gt;
					&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
						In presenting the Company&amp;#8217;s condensed interim consolidated statement of operations and comprehensive loss for the three months ended and six months ended March 31, 2012, government grant income was presented separately after operating loss. For those grants which are directly related to the Company&amp;#8217;s operations, the Company has reclassified and included them in the computation of operating income. Subsidies related for research and development activities and lease prepayments were credited against the related expenses when received. After such reclassification, research and development expenses, general and administrative expenses, total operating expenses and government grant income decreased to $709,956, $6,672,047, $9,556,345 and $28,607, respectively for the three months ended March 31, 2012. Research and development expenses, general and administrative expenses, total operating expenses and government grant income decreased to $1,196,230, $9,183,585, $20,478,747 and $76,912, respectively for the six months ended March 31, 2012.&lt;/p&gt;
				&lt;/td&gt;
			&lt;/tr&gt;
		&lt;/table&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b&gt;&lt;i&gt;Recently Issued Accounting Standards&lt;/i&gt; &lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			In February 2013, the FASB issued Accounting Standards Update No. 2013-02 Comprehensive Income (Topic 220): The objective of this update is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. generally accepted accounting principles (GAAP) to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (for example, inventory) instead of directly to income or expense in the same reporting period. For public entities, the amendments are effective prospectively for reporting periods beginning after December 15, 2012. The adoption of the provisions in this update did not have a significant impact on its consolidated financial statements.&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company&amp;#8217;s consolidated financial statements upon adoption.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for the business description and basis of presentation concepts.  Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity.  Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Principal Activities, Basis of Presentation and Organization [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Principal Activities, Basis of Presentation and Organization</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.bak.com.cn/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>1</NumberOfRows></InstanceReport>
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      &lt;b&gt;11. Deferred Revenue and Other Long-term Payables&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(a) Deferred Revenue&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Deferred revenue mainly represents a government grant subsidy for additional cost of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon of
      35
      years.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Other Long-term Payables&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other long-term payables as of September 30, 2012 and March 31, 2013 consist of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Government subsidies received for:-&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;- Automated high-power lithium battery project from the National Development and Reform Commission and Ministry of Industry and Information Technology&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                7,913,200
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                8,012,759
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;- New energy innovation project from the Ministry of Finance&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                9,665,571
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;- Various lithium battery related projects from various government authorities&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                2,384,126
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                4,197,426
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Others&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                67,046
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                10,364,372
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                21,875,756
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company will recognize these grant as income or offset with related expenditure when there were no present and future obligation for the subsidized projects.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for other liabilities.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20, 24

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.20,24)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E5FAC">
      <tr>
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          <div style="width: 200px;"><strong>Net Loss per Share (Narrative) (Details)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
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          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoBHTwEightSxThreesFourmt', window );">Net Loss Per Share 3</a></td>
        <td class="nump">828,631<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoNineHFivemtlFourSevenCFourTwoh', window );">Net Loss Per Share 4</a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoqTxrmFourEightRdcqT', window );">Net Loss Per Share 5</a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_NetLossPerShareZeroOneSevenOneEightTwoOneEightTwozCEightTZkkZeroGVvS', window );">Net Loss Per Share 6</a></td>
        <td class="nump">30,000<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_NetLossPerShareZeroOneSevenOneEightTwoOneEightTwoldSFhxdhSevenmEightThree', window );">Net Loss Per Share 7</a></td>
        <td class="nump">838,831<span></span></td>
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        <td class="nump">60,000<span></span></td>
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          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON January 28, 2008 (Details) (USD $)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013

</div>
          <div>Y</div>
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        <td class="nump">120.23%<span></span></td>
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        <td class="nump">3.59%<span></span></td>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On January 28, 2008 1</p>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On January 28, 2008 2</p>
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      &lt;b&gt;10. Accrued Expenses and Other Payables&lt;/b&gt;
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accrued expenses and other payables as of September 30, 2012 and March 31, 2013 consisted of the following:&lt;/p&gt;
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              &lt;td align="center" width="12%"&gt;(As restated)&lt;/td&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;Construction costs payable&lt;/td&gt;
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                1,688,862
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                8,485,566
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                5,465,281
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                3,216,699
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                3,812,108
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                5,727,286
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                7,861,331
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              &lt;td align="left" bgcolor="#e6efff"&gt;Advance from related parties (note)&lt;/td&gt;
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                1,224,287
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                -
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              &lt;td align="left"&gt;Other payables and accruals&lt;/td&gt;
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                7,183,311
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                8,877,117
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              &lt;td align="left" bgcolor="#e6efff"&gt;Staff and workers&amp;#8217; welfare and bonus&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                574,153
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                560,689
              &lt;/td&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                25,960,431
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              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
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                32,813,510
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In 2012, the Company obtained interest-free loans from related parties which are under the common control of Mr. Xiangqian Li. These loans are payable upon demand.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

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        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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          107,781,638
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          83,197,293
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (33,244,428
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        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (31,531,678
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          74,537,210
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          51,665,615
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
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        &lt;td align="left"&gt;Bills receivable&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          2,912,381
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          6,306,300
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          77,449,591
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          57,971,915
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3,4)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3, 4

 -Article 5



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            &lt;i&gt;Six months&lt;/i&gt;
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        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
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            &lt;i&gt;ended&lt;/i&gt;
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            &lt;i&gt;March 31,2013&lt;/i&gt;
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff"&gt;Balance at October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          33,244,428
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left"&gt;Provision for the period&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          3,960,154
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          (6,097,786
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          424,882
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left"&gt;Balance at March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          31,531,678
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 11B

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=SL6953423-111524



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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E5FAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF VESTED AND EXERCISABLE OPTIONS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoDmBhTEightfOneVEightgT', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 1</a></td>
        <td class="nump">$ 160,000<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwofySixFThreeVDCNinebtFour', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 2</a></td>
        <td class="nump">40.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoZeroRNGThreeLWnRKTSix', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 3</a></td>
        <td class="nump">120,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwofTwockOneZsWEightrHEight', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 4</a></td>
        <td class="nump">30.00%<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoNTwosFtXrNEightHfv', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 5</a></td>
        <td class="nump">120,000<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwotFPNpGBLRhHV', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 6</a></td>
        <td class="nump">30.00%<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwoHGsPbkgqnOneThreek', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 7</a></td>
        <td class="nump">$ 400,000<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfVestedAndExercisableOptionsZeroOneSevenOneEightTwoOneEightTwolczcCqTwoTworSZq', window );">Share-based Compensation Schedule Of Vested And Exercisable Options 8</a></td>
        <td class="nump">100.00%<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation Schedule Of Vested And Exercisable Options 1</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share-based Compensation Schedule Of Vested And Exercisable Options 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Share-based Compensation Schedule Of Vested And Exercisable Options 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Share-based Compensation Schedule Of Vested And Exercisable Options 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                    <td>xbrli:monetaryItemType</td>
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                <p>Share-based Compensation Schedule Of Vested And Exercisable Options 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Share-based Compensation Schedule Of Vested And Exercisable Options 3</p>
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                <p>No definition available.</p>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>127
<FILENAME>R18.xml
<DESCRIPTION>IDEA: Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>118 - Disclosure - Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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      &lt;b&gt;12. Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      (a)
      &lt;i&gt;Income taxes in the consolidated statements of comprehensive loss&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s provision for income taxes consisted of:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="90%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" width="23%"&gt;
                &lt;b&gt;For the Three Months&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" width="23%"&gt;
                &lt;b&gt;For the Six Months&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
                &lt;b&gt;ended March 31,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
                &lt;b&gt;ended March 31,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;PRC income tax:&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Current&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                213,424
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="10%"&gt;
                244,822
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Deferred&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                7,846
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                5,780,842
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                2,121,856
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
                5,781,450
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                7,846
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                5,994,266
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                2,121,856
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
                6,026,272
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;strong&gt;United States Tax&lt;/strong&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      China BAK is subject to statutory tax rate of
      35% under United States of America tax law. No provision for income taxes in the United States or elsewhere has been made as China BAK had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Canada States Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK Canada is subject to statutory tax rate of
      38% under Canada tax law. No provision for income taxes in Canada has been made as BAK Canada had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;German States Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK Europe is subject to
      25% statutory tax rate under Germany tax law.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;India Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK India is subject to
      30% statutory tax rate under India tax law. No provision for income taxes in India has been made as BAK India had no taxable income for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Hong Kong Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK International is subject to Hong Kong profits tax rate of
      16.5% . Management of BAK International has determined that all income and expenses are offshore and not subject to Hong Kong profits tax. As a result, BAK International did not incur any Hong Kong profits tax during the periods presented.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;PRC Tax&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Shenzhen BAK is entitled to a preferential enterprise income tax rate of
      15% for the three months and six months ended March 31, 2012 and 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK Electronics and BAK Tianjin are subject to an income tax rate of
      25%. BAK Electronics and BAK Tianjin did not incur any enterprise income tax for the current year due to cumulative tax losses.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A reconciliation of the provision for income taxes determined at the statutory income tax to the Company's income tax expenses as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" width="23%"&gt;
              &lt;b&gt;For the Three Months&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" width="23%"&gt;
              &lt;b&gt;For the Six Months&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;b&gt;ended March 31,&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
              &lt;b&gt;ended March 31,&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2012&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2013&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2012&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              &lt;b&gt;2013&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;(As restated)&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Loss before income taxes&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,620,202
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (13,694,111
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (15,325,946
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (41,827,854
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;United States federal corporate income tax rate&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Income tax computed at United States statutory corporate&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              5,467,071
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              4,792,939
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              5,364,081
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              14,639,749
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;income tax rate&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Reconciling items:&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Rate differential for PRC earnings&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (2,542,096
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (2,726,524
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (1,624,531
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (8,061,891
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Loss not recognized as deferred tax assets&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (2,912,297
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (2,245,771
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (3,385,665
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (6,533,102
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Valuation allowance on deferred tax assets&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (7,846
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (5,780,842
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (2,121,866
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
              (5,781,450
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Share based payment&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (12,678
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (34,068
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (76,739
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="10%"&gt;
              (76,434
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Under-provision in prior year&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              (277,136
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
              (213,144
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;
              &lt;b&gt;Income tax expenses&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &lt;b&gt;
                (7,846
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &lt;b&gt;
                &amp;#160;(
                5,994,266
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &amp;#160;
              &lt;b&gt;
                (2,121,856
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
              &lt;b&gt;
                (6,026,272
              &lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company&amp;#8217;s U.S. entity, had net operating loss carry forwards of $2,206,951
      and $2,690,063, respectively, available to reduce future taxable income which will expire in various years through 2030 and the Company&amp;#8217;s PRC subsidiaries had net operating loss carry forwards of $56,467,856
      and $104,764,412
      which will expires in various years through 2018. Management believes it is more likely than not that the Company will not realize these potential tax benefits as the Company&amp;#8217;s U.S. operations will not generate any operating profits in the foreseeable future. As a result, the full amount of the valuation allowance was provided against the potential tax benefits.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;(b) Deferred tax assets and deferred tax liabilities&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of September 30, 2012 and March 31, 2013 are presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;Sep 30, 2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;Mar 31, 2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;
              &lt;b&gt;Deferred tax assets&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Short-term&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Trade accounts receivable&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              8,651,151
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              12,447,987
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Inventories&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              3,104,830
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              5,291,639
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Accrued expenses and other payables&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              597,130
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              713,875
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (8,353,068
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (18,453,501
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160;Short-term deferred tax assets&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              4,000,043
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Property, plant and equipment&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              4,877,766
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              6,580,441
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Net operating loss carried forward&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              12,271,943
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              19,924,429
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (15,412,728
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              (26,504,870
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term deferred tax assets&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              1,736,981
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Total net deferred tax assets&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              5,737,024
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;
              &lt;b&gt;Deferred tax liabilities:&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
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          4,458,058
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          1,014,814
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          7,707,546
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          8,090,656
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          1,305,329
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          1,317,278
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                <p>Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Significant Concentrations<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">Significant Concentrations [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>17. Significant Concentrations</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(a) Customers and Credit Concentrations</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      During the three months ended March 31, 2012, two customers accounted for
      12% and
      9% of the Company&#8217;s net revenue, respectively. During the three months ended March 31, 2013, two customers accounted for
      10% and
      8% of the Company&#8217;s net revenue, respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      During the six months ended March 31, 2013, one customer accounted for
      12% of the Company&#8217;s net revenue. During the six months ended March 31, 2012, one customer accounted for
      10% of the Company&#8217;s net revenue.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      During the three and six months ended March 31, 2012 and 2013, there were no other customers that individually comprised
      10% or more of the Company&#8217;s net revenue.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(b) Credit Risk</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents and pledged deposits. As of September 30, 2012 and March 31, 2013, substantially all of the Company&#8217;s cash and cash equivalents and pledged deposits were held by major financial institutions located in the PRC, which management believes are of high credit quality.</p><span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6327-108592<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 18<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 21<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 21<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6442-108592<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EEGAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoOneTlyxlslEightrEightSeven', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 1</a></td>
        <td class="nump">$ 645,499<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwopfZeroPTwoXSixqFLfc', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 2</a></td>
        <td class="nump">659,803<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoznfFourwFiveDKJkKFive', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 3</a></td>
        <td class="nump">770,353<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwohlsFiveKrDSixqPKz', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 4</a></td>
        <td class="nump">1,369,663<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFxnfqZLFCmks', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 5</a></td>
        <td class="nump">11,400,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoNThreeNineFourPKvWSixFiveQq', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 6</a></td>
        <td class="nump">11,400,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoRQhbSixNRyrgny', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 7</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoXWgNineFKGXTmvT', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 8</a></td>
        <td class="nump">2,700,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwocHZZeroKFOneCVVyl', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 9</a></td>
        <td class="nump">285,246<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwobEightMhxZnCWglz', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 10</a></td>
        <td class="nump">391,519<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwodGCvKfTsdzNc', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 11</a></td>
        <td class="nump">538,783<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFivewzPHbwsNkhX', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 12</a></td>
        <td class="nump">577,454<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoffThreeTGPqkThreegHNine', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 13</a></td>
        <td class="nump">40,723,035<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoSixdrDTwosmBZZGt', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 14</a></td>
        <td class="nump">13,402,926<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwobmLSPmqPJlnF', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 15</a></td>
        <td class="nump">9,577,458<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoTThreeWGckNinerVDbh', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 16</a></td>
        <td class="nump">332,257<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoZEightOnedFivectOnepDTt', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 17</a></td>
        <td class="nump">54,149<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoKmVNZeroZeromMfvcx', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 18</a></td>
        <td class="nump">360,239<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFiveMmggSgNmplx', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 19</a></td>
        <td class="nump">$ 86,817<span></span></td>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 10</p>
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                <p>No definition available.</p>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoffThreeTGPqkThreegHNine</nobr></td>
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                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 19</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFiveMmggSgNmplx</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFivewzPHbwsNkhX</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoFxnfqZLFCmks</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwohlsFiveKrDSixqPKz">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwohlsFiveKrDSixqPKz</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoKmVNZeroZeromMfvcx">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 18</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoKmVNZeroZeromMfvcx</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoNThreeNineFourPKvWSixFiveQq">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoNThreeNineFourPKvWSixFiveQq</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoOneTlyxlslEightrEightSeven">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoOneTlyxlslEightrEightSeven</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwopfZeroPTwoXSixqFLfc">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwopfZeroPTwoXSixqFLfc</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoRQhbSixNRyrgny">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoRQhbSixNRyrgny</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoSixdrDTwosmBZZGt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 14</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoSixdrDTwosmBZZGt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoTThreeWGckNinerVDbh">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoTThreeWGckNinerVDbh</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoXWgNineFKGXTmvT">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_PropertyPlantAndEquipmentNetPrepaidLandUseRightsNetAndIntangibleAssetsNetZeroOneSevenOneEightTwoOneEightTwoXWgNineFKGXTmvT</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6BAC">
      <tr>
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          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 25, 2007 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
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          <div>Mar. 31, 2013

</div>
          <div>Y</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwopVThreeMRTSevenrsHPs', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On June 25, 2007 1</a></td>
        <td class="nump">69.44%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoFiveTwoZeroZeroSevenZeroOneSevenOneEightTwoOneEightTwoFivebmrNsSevencdSevengL', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On June 25, 2007 2</a></td>
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        <td class="nump">$ 4<span></span></td>
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        <td class="nump">10<span></span></td>
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        <td class="nump">5.09%<span></span></td>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 25, 2007 2</p>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 25, 2007 5</p>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 25, 2007 1</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFEAC">
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          <div style="width: 200px;"><strong>Significant Concentrations (Narrative) (Details)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwonNineBZerotgXQRThreeTw', window );">Significant Concentrations 1</a></td>
        <td class="nump">12.00%<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwobtXTywdPyFiveRSix', window );">Significant Concentrations 2</a></td>
        <td class="nump">9.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwomgBqMWSixJkTVs', window );">Significant Concentrations 3</a></td>
        <td class="nump">10.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoVxNqVZqyKpzv', window );">Significant Concentrations 4</a></td>
        <td class="nump">8.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoLvSntOneEightNineKDFr', window );">Significant Concentrations 5</a></td>
        <td class="nump">12.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoSfBXMPRxBklH', window );">Significant Concentrations 6</a></td>
        <td class="nump">10.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoSbThreevpZeroGzWwkM', window );">Significant Concentrations 7</a></td>
        <td class="nump">10.00%<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwobtXTywdPyFiveRSix">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Significant Concentrations 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwobtXTywdPyFiveRSix</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoLvSntOneEightNineKDFr">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Significant Concentrations 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoLvSntOneEightNineKDFr</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwomgBqMWSixJkTVs">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Significant Concentrations 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwomgBqMWSixJkTVs</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Significant Concentrations 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwonNineBZerotgXQRThreeTw</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoSbThreevpZeroGzWwkM">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Significant Concentrations 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoSbThreevpZeroGzWwkM</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoSfBXMPRxBklH">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Significant Concentrations 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_SignificantConcentrationsZeroOneSevenOneEightTwoOneEightTwoSfBXMPRxBklH</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Significant Concentrations 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td>cbak_</td>
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                    <td>num:percentItemType</td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF INTANGIBLE ASSETS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoFiveNgvSevenmllrdLQ', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 1</a></td>
        <td class="nump">$ 1,073,138<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoLvgXbdSevenQhTwovx', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 2</a></td>
        <td class="nump">1,422,468<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoZerovSThreezSixVTTwoThreeSx', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 3</a></td>
        <td class="num">(445,075)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoFDTlThreeOnemPSevenMcT', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 4</a></td>
        <td class="num">(1,195,678)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoGkdOneKRdWwRmT', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 5</a></td>
        <td class="nump">628,063<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIntangibleAssetsZeroOneSevenOneEightTwoOneEightTwoNineNineMThreelJXrBPkZero', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 6</a></td>
        <td class="nump">$ 226,790<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Intangible Assets 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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          14,450,705
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          2,697,012
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          2,386,369
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          2,386,369
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          2,416,393
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          9,545,476
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          9,665,571
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          9,545,476
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          9,665,571
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          11,247,753
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          35,111,443
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          28,191,249
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          21,962,849
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          41,002,935
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptances), outstanding and any related unamortized discounts or fee income required to be and included in the financial statement disclosures.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.14)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 14<br><br> -Article 9<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 20<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6378536&amp;loc=d3e10102-111533<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6378556&amp;loc=d3e10152-111534<br><br><br><br></p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Tabular disclosure of key provisions of an arrangement under which the entity has agreed to purchase goods or services over a period of time greater than one year or the normal operating cycle, if longer, including the item for which expenditures will be made, minimum quantities, milestones, time period and committed amount.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the underlying assumptions and percentages or rates used in determining the fair value of guarantee obligations for each type of long-duration contract.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 40<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6482852&amp;loc=d3e14931-158439<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 20<br><br> -Section 55<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6588021&amp;loc=d3e7104-158389<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 40<br><br> -Section 50<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6482852&amp;loc=d3e14937-158439<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 40<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6482852&amp;loc=d3e14944-158439<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 80<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6484115&amp;loc=d3e19393-158473<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6481800&amp;loc=d3e11318-158416<br><br><br><br></p>
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;For short- term bank loans&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Inventories&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            23,863,691
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            24,163,958
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Machinery and equipment, net&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            47,255,604
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            44,076,028
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Land use rights, buildings and construction in progress of BAK Industrial Park&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            107,140,980
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            105,336,168
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Land use rights #1 of Tianjin Industrial Park Zone&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            23,970,502
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            23,907,306
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            202,230,777
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            197,483,460
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;For long- term bank loans (Note 8)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Land use right and construction in progress of Research and Development Test Centre&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            34,796,887
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            40,723,035
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;For other long- term loans&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Land use rights #2 of Tianjin Industrial Park Zone&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            9,566,555
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            9,577,458
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            246,594,219
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            247,783,953
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the carrying amount and classification of assets and liabilities recognized in the transferor's statement of financial position at the end of each period presented.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

 -SubTopic 30

 -Section 50

 -Paragraph 1A

 -Subparagraph (b)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=7523297&amp;loc=SL6224234-111729



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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Deferred Revenue and Other Long-term Payables (Tables)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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          <td align="left" bgcolor="#e6efff">- Automated high-power lithium battery project from the National Development and Reform Commission and Ministry of Industry and Information Technology</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            7,913,200
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          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            8,012,759
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          <td align="left">- New energy innovation project from the Ministry of Finance</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            -
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            9,665,571
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          <td align="left" bgcolor="#e6efff">- Various lithium battery related projects from various government authorities</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            2,384,126
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            4,197,426
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          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
            67,046
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
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            -
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          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
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          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
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          <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            10,364,372
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          <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            21,875,756
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                <p>No definition available.</p>
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        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <b>2013</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <b>2012</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <b>2013</b>
        </td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">PRC income tax:</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Current</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="10%">
          &#160;
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="10%">
          213,424
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="10%">
          &#160;
          -
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="10%">
          244,822
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Deferred</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          7,846
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          5,780,842
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          2,121,856
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          5,781,450
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          7,846
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          5,994,266
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          2,121,856
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          6,026,272
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" colspan="4" width="23%">
          <b>For the Three Months</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" colspan="4" width="23%">
          <b>For the Six Months</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%">
          <b>ended March 31,</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%">
          <b>ended March 31,</b>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <b>2012</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <b>2013</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <b>2012</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <b>2013</b>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;(As restated)</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Loss before income taxes</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (15,620,202
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (13,694,111
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (15,325,946
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (41,827,854
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">United States federal corporate income tax rate</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          35%
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          35%
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          35%
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          35%
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Income tax computed at United States statutory corporate</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          5,467,071
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          4,792,939
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          5,364,081
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          14,639,749
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">income tax rate</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Reconciling items:</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="10%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Rate differential for PRC earnings</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (2,542,096
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (2,726,524
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (1,624,531
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (8,061,891
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">Loss not recognized as deferred tax assets</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (2,912,297
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (2,245,771
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (3,385,665
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (6,533,102
        </td>
        <td align="left" width="2%">)&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Valuation allowance on deferred tax assets</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (7,846
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (5,780,842
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (2,121,866
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          (5,781,450
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">Share based payment</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (12,678
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (34,068
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (76,739
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          (76,434
        </td>
        <td align="left" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Under-provision in prior year</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          (277,136
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          (213,144
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <b>Income tax expenses</b>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
          <b>$</b>
        </td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          <b>
            (7,846
          </b>
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
          <b>$</b>
        </td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          <b>
            &#160;(
            5,994,266
          </b>
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
          <b>$</b>
        </td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          &#160;
          <b>
            (2,121,856
          </b>
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
          <b>$</b>
        </td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          <b>
            (6,026,272
          </b>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">)</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>Sep 30, 2012</i>
        </td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Trade accounts receivable</td>
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        <td align="right" width="12%">
          8,651,151
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="12%">
          12,447,987
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        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Inventories</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          3,104,830
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          5,291,639
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Accrued expenses and other payables</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          597,130
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          713,875
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        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Valuation allowance</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (8,353,068
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        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (18,453,501
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        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160; &#160;Short-term deferred tax assets</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          4,000,043
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          -
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        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="12%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="12%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160; &#160;Long-term</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="12%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="12%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Property, plant and equipment</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          4,877,766
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          6,580,441
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Net operating loss carried forward</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          12,271,943
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          19,924,429
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Valuation allowance</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (15,412,728
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        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (26,504,870
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        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
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        <td>&#160;</td>
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        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160; &#160;Long-term deferred tax assets</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          1,736,981
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          -
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        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Total net deferred tax assets</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          5,737,024
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          &#160;
          -
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        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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        <td align="left" bgcolor="#e6efff">
          <b>Deferred tax liabilities:</b>
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160; &#160;Long-term</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Property, plant and equipment</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (759,394
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        <td align="left" width="2%">)</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (768,948
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        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
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      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="12%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="12%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">
          <b>Net deferred tax assets</b>
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        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          (759,394
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          (768,948
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        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">)</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
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                <p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</p>
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
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        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          115,034,342
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          111,718,629
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left"&gt;Machinery and equipment&lt;/td&gt;
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        &lt;td align="right" width="12%"&gt;
          168,947,314
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        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          168,796,297
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Office equipment&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          2,624,137
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          2,668,477
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Motor vehicles&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,486,337
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,558,017
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        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          288,092,130
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          284,741,420
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        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Accumulated depreciation&lt;/td&gt;
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        &lt;td align="right" width="12%"&gt;
          (102,766,292
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        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          (113,590,590
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        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          51,714,066
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          71,104,788
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Prepayment for acquisition of property, plant and equipment&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,717,991
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          4,448,084
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Carrying amount&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          238,757,895
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          246,703,702
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.13)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 13

 -Subparagraph b

 -Article 5



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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;i&gt;Three months ended March 31,&lt;/i&gt;
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        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;i&gt;Six months ended March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Cost of revenues&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          3,703,196
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          3,452,718
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          7,411,674
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          7,394,523
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Research and development expenses&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          149,438
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          143,699
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          289,785
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          280,416
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Sales and marketing expenses&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          43,096
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          34,271
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          86,861
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          66,853
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;General and administrative expenses&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          817,095
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          809,784
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          1,639,477
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          1,616,449
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          4,712,825
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          4,440,472
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          9,427,797
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          9,358,241
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF DEPRECIATION EXPENSE</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF DEPRECIATION EXPENSE [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid land use rights&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          36,977,372
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          37,442,597
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (4,473,511
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (4,690,061
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          32,503,861
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          32,752,536
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;i&gt;September 30,&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;i&gt;March 31,&lt;/i&gt;
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        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Trademarks, computer software and technology&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,073,138
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,422,468
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Less: Accumulated amortization&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (445,075
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (1,195,678
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          628,063
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          226,790
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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 -Name Accounting Standards Codification

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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Short-term Bank Loans<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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      <b>7. Short-term Bank Loans</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      As of September 30, 2012 and March 31, 2013, the Company had several short-term bank loans and current maturities of long term loans with aggregate outstanding balances of $156,154,525
      and $162,786,110, respectively. The loans were primarily obtained for general working capital, carried at interest rates ranging from
      4.4% to
      6.9% per annum, and had maturity dates ranging from
      6
      to
      12
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                <i>September 30,</i>
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                <i>March 31,</i>
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              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2013</i>
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">For short- term bank loans</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
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              <td align="left">Inventories</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="12%">
                23,863,691
              </td>
              <td align="left" width="2%">&#160;</td>
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              <td align="right" width="12%">
                24,163,958
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              <td align="left" bgcolor="#e6efff">Machinery and equipment, net</td>
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              <td align="right" bgcolor="#e6efff" width="12%">
                47,255,604
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                44,076,028
              </td>
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            </tr>
            <tr valign="top">
              <td align="left">Land use rights, buildings and construction in progress of BAK Industrial Park</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                107,140,980
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                105,336,168
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Land use rights #1 of Tianjin Industrial Park Zone</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                23,970,502
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                23,907,306
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
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                202,230,777
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                197,483,460
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              <td align="left" bgcolor="#e6efff">For long- term bank loans (Note 8)</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
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              <td align="left" width="1%">&#160;</td>
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                34,796,887
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              <td align="left" width="2%">&#160;</td>
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                40,723,035
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              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left">Land use rights #2 of Tianjin Industrial Park Zone</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                9,566,555
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                9,577,458
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                246,594,219
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                247,783,953
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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                <p>The entire disclosure for short-term debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELEAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoPJqZtnGbbtzc', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 1</a></td>
        <td class="nump">$ 115,034,342<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwofcNineFfEightbNyDOneThree', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 2</a></td>
        <td class="nump">111,718,629<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwotSsvfRwkGcOneX', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 3</a></td>
        <td class="nump">168,947,314<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwocnFourPLJRZeroThxFour', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 4</a></td>
        <td class="nump">168,796,297<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoKgzpcTwoxNvfFourr', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 5</a></td>
        <td class="nump">2,624,137<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoZeroRkFiveEightrfzxzPW', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 6</a></td>
        <td class="nump">2,668,477<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoLHTMKDHcNxRSeven', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 7</a></td>
        <td class="nump">1,486,337<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoZcGgMyGmQWgn', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 8</a></td>
        <td class="nump">1,558,017<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoNHTCOnemLTlhRN', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 9</a></td>
        <td class="nump">288,092,130<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoJHNinedyXvxkSevenRNine', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 10</a></td>
        <td class="nump">284,741,420<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoMSevenbFiveJGlzFxZH', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 11</a></td>
        <td class="num">(102,766,292)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoQSZeroVZCFbThreebJV', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 12</a></td>
        <td class="num">(113,590,590)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoEightQTFdFourVOneJFgOne', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 13</a></td>
        <td class="nump">51,714,066<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoTwoyCDpFourFivewlMXH', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 14</a></td>
        <td class="nump">71,104,788<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoRPzWtZeroFFiveWLFFive', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 15</a></td>
        <td class="nump">1,717,991<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoCrrXNineLhDJXKy', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 16</a></td>
        <td class="nump">4,448,084<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwoTwodBMhZerocSNKZThree', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 17</a></td>
        <td class="nump">238,757,895<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroOneSevenOneEightTwoOneEightTwomwQnvlOneDSevenkDZ', window );">Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 18</a></td>
        <td class="nump">$ 246,703,702<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 18</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 15</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 14</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Property, Plant And Equipment, Net, Prepaid Land Use Rights, Net And Intangible Assets, Net Schedule Of Property, Plant And Equipment 6</p>
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      &lt;b&gt;15. Fair Value of Financial Instruments&lt;/b&gt;
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      ASC Topic 820,
      &lt;i&gt;Fair Value Measurement and Disclosures&lt;/i&gt;
      , defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy, which requires classification based on observable and unobservable inputs when measuring fair value. Certain current assets and current liabilities are financial instruments. Management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and, if applicable, their current interest rates are equivalent to interest rates currently available. The three levels of valuation hierarchy are defined as follows:
    &lt;/p&gt;
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        &lt;td align="left" width="5%"&gt;-&lt;/td&gt;
        &lt;td align="left" width="89%"&gt;Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.&lt;/td&gt;
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        &lt;td align="left" width="5%"&gt;-&lt;/td&gt;
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          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.&lt;/p&gt;
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        &lt;td align="left" width="5%"&gt;-&lt;/td&gt;
        &lt;td align="left" width="89%"&gt;Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.&lt;/td&gt;
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Measured on recurring basis&lt;/i&gt;
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, pledged deposits, trade accounts receivable, other receivables, short-term bank loans, long-term bank loans, other loan-term loan, other long-term payable, accounts and bills payable and other payables, approximate their fair values because of the short maturity of these instruments and the rate of interest of these instruments approximate the market rate of interest.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Measured on non-recurring basis&lt;/i&gt;
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      In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company is required to record assets and liabilities at fair value on a non-recurring basis in certain circumstances. Generally, assets are recorded at fair value on a non-recurring basis as a result of impairment charges. For the three month ended March 31, 2012 and 2013, impairment changes of
      nil
      and $11.4
      million, respectively, were incurred on the Company&amp;#8217;s long-lived assets. For the six months ended March 31, 2012 and 2013, impairment charges of $2.7
      million and $11.4
      million, respectively, were incurred on the Company&amp;#8217;s long-lived assets.
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWCAC">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF CAPITAL COMMITMENTS (Details) (USD $)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoVCZTWZerogPFivevtW', window );">Commitments And Contingencies Schedule Of Capital Commitments 1</a></td>
        <td class="nump">$ 10,820,593<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwogyWzqSevenTlBZeroSevenm', window );">Commitments And Contingencies Schedule Of Capital Commitments 2</a></td>
        <td class="nump">317,186<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwozbbdTwoGFSixRRfG', window );">Commitments And Contingencies Schedule Of Capital Commitments 3</a></td>
        <td class="nump">3,630,112<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoZeropvpDNinencTwomBQ', window );">Commitments And Contingencies Schedule Of Capital Commitments 4</a></td>
        <td class="nump">2,379,826<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoWOnekhBVFourlPsTr', window );">Commitments And Contingencies Schedule Of Capital Commitments 5</a></td>
        <td class="nump">14,450,705<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoFNineFivexnmlEightzCmh', window );">Commitments And Contingencies Schedule Of Capital Commitments 6</a></td>
        <td class="nump">$ 2,697,012<span></span></td>
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                <p>Commitments And Contingencies Schedule Of Capital Commitments 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Commitments And Contingencies Schedule Of Capital Commitments 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfCapitalCommitmentsZeroOneSevenOneEightTwoOneEightTwoZeropvpDNinencTwomBQ</nobr></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>150
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EJH">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT [Table Text Block]</a></td>
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        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="12%">
          <i>September 30,</i>
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        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="12%">
          <i>March 31,</i>
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        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>2012</i>
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        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>2013</i>
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        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Buildings</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          115,034,342
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          111,718,629
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">Machinery and equipment</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          168,947,314
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          168,796,297
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        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Office equipment</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          2,624,137
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          2,668,477
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">Motor vehicles</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          1,486,337
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          1,558,017
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        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          288,092,130
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          284,741,420
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">Accumulated depreciation</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          (102,766,292
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          (113,590,590
        </td>
        <td align="left" width="2%">)</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Construction in progress</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          51,714,066
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          71,104,788
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">Prepayment for acquisition of property, plant and equipment</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          1,717,991
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        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          4,448,084
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        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="12%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="12%">&#160;</td>
        <td bgcolor="#e6efff" width="2%">&#160;</td>
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        <td align="left">Carrying amount</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          238,757,895
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          246,703,702
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        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseTableTextBlock', window );">SCHEDULE OF DEPRECIATION EXPENSE [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%">
          <i>Three months ended March 31,</i>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%">
          <i>Six months ended March 31,</i>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <i>2012</i>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <i>2013</i>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <i>2012</i>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          <i>2013</i>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Cost of revenues</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          3,703,196
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          3,452,718
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          7,411,674
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          7,394,523
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="10%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Research and development expenses</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          149,438
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          143,699
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          289,785
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="10%">
          280,416
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Sales and marketing expenses</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          43,096
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          34,271
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          86,861
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="10%">
          66,853
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">General and administrative expenses</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          817,095
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          809,784
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          1,639,477
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
          1,616,449
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          4,712,825
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          4,440,472
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          9,427,797
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
          9,358,241
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock', window );">SCHEDULE OF PREPAID LAND USE RIGHTS [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="12%">
          <i>September 30,</i>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="12%">
          <i>March 31,</i>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>2012</i>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>2013</i>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Prepaid land use rights</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          36,977,372
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          37,442,597
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Accumulated amortization</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (4,473,511
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          (4,690,061
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          32,503,861
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          32,752,536
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
      </tr>
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          <i>September 30,</i>
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        <td width="12%">&#160;</td>
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          1,073,138
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          1,422,468
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          (445,075
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          628,063
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          226,790
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                <p>No definition available.</p>
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                <p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.13)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 13<br><br> -Subparagraph b<br><br> -Article 5<br><br><br><br></p>
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                <p>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</p>
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              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">
                <i>March 31,</i>
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              <td align="left" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2012</i>
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                <i>2013</i>
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            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" width="12%">&#160;</td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">(As restated)</td>
              <td align="left" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Construction costs payable</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1,688,862
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                8,485,566
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Equipment purchase payable</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                5,465,281
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                3,216,699
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              <td align="left" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Customer deposits</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                4,097,251
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                3,812,108
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            <tr valign="top">
              <td align="left">Advance from an unrelated third party</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                5,727,286
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                7,861,331
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              <td align="left" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">Advance from related parties (note)</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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                1,224,287
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                -
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left">Other payables and accruals</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                7,183,311
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                8,877,117
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Staff and workers&#8217; welfare and bonus</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                574,153
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                560,689
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                25,960,431
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                32,813,510
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In 2012, the Company obtained interest-free loans from related parties which are under the common control of Mr. Xiangqian Li. These loans are payable upon demand.</p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a),20,24)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20, 24<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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      &lt;b&gt;16. Commitments and Contingencies&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(i) Capital Commitments&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of September 30, 2012 and March 31, 2013, the Company had the following contracted capital commitments:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
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              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
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              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left" bgcolor="#e6efff"&gt;For construction of buildings&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                10,820,593
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              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                317,186
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              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left"&gt;For purchases of equipment&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                3,630,112
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              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                2,379,826
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              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                14,450,705
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              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                2,697,012
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              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(ii) Land Use Rights and Property Ownership Certificate&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Pursuant to the land use rights certificate relating to the Company&amp;#8217;s Tianjin facility, the Tianjin government had requested that the Company complete the construction of the Tianjin facility before September 30, 2008. In February 5, 2010, the Company completed one part of the industrial campus construction and received the property and land use right certificate, however, the construction in the rest of the land was still not completed. As of March 31, 2013, the Company was in the process of negotiating with the relevant government bureau for the extension of the completion date. If the Company fails to obtain the approval for the extension of the completion date from the relevant government bureau regarding the rest of the land, there is a risk that the land use rights certificate will become invalid. However, management believes that this possibility, while present, is remote.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to the land use rights certificate that the Company obtained relating to the Research and Development Test Centre being constructed in Shenzhen, the Company must complete at least
      25% of the construction of the Research and Development Test Centre by September 30, 2008. On November 11, 2008 and May 27, 2009, the Company has signed two supplemental agreements with Shenzhen government to increase the dimensions of the Research and Development Test Centre. According to the supplemental agreements, the Company is required to complete the construction by May 6, 2011. According to the property ownership and land use rights certificate, such rights may not be pledged without the approval of the relevant government office. The Company is required to pledge its property ownership and land use rights certificate in relation to the Research and Development Test Centre to China Development Bank according to the loan agreement entered into with it. On April 7, 2010, the pledge of the land use rights certificate to China Development Bank was approved by the relevant government bureau. On April 20, 2010, the relevant land use rights certificate was pledged to China Development Bank.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On March 26, 2012, the Company purchased new insurance policy for its manufacturing facilities at BAK Industrial Park in Shenzhen, China. Under the new insurance policy entered into with Ping An Property &amp;amp; Casualty Insurance Company of China, Ltd, the insured amount for our manufacturing facilities at BAK Industrial Park is RMB663,612,000
      (approximately $106.9
      million) for the period from March 27, 2012 to July 26, 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On July 2, 2012, upon the expiry of the existing insurance policy, the Company acquired a new insurance policy from Ping An Property &amp;amp; Casualty Insurance Company of China, Ltd. The insured amount for Company's manufacturing facilities in Tianjin is RMB260,142,199
      (approximately $41.9
      million) for the period from July 2, 2012 to July 2, 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is not able to insure its new Research and Development Test Centre to be constructed in Shenzhen, China, until it receives the required property ownership and land use rights certificates. Upon receipt of such certificates, the Company intends to procure such insurance. As discussed above, the Company has obtained the land use rights certificate to the land relating to these facilities. The application for a property ownership certificate is in process with respect to the Company&amp;#8217;s facilities in Shenzhen.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(iii) Guarantees&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In order to secure the supplies of certain raw materials and upon the request of their existing or prospective suppliers, the Company has given guarantees of bank borrowings with maximum obligation period of from one to three years to certain parties to the maximum extent as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
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            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;i&gt;September&lt;/i&gt;
            &lt;/td&gt;
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            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;i&gt;March 31,&lt;/i&gt;
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            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="20%"&gt;
              &lt;i&gt;Guarantee&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;
              &lt;i&gt;30,&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="20%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Guarantee for&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              &lt;i&gt;2012&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              &lt;i&gt;2013&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="20%"&gt;
              &lt;i&gt;Period&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="20%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen Tongli Hi-tech Co. Ltd. - a non-related party&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              2,386,369
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;4/1/2012-3/31/2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Tianjin Huaxiahongyuan Ltd. - a non-related party&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              2,386,369
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              2,416,393
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="20%"&gt;4/25/2012-4/25/2015&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen Yasu Technology Co. Ltd. - a non-related party&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              9,545,476
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="9%"&gt;
              9,665,571
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;5/25/2012-6/25/2015&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Shenzhen Langjin - a non-related party (Note5(b))&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              9,545,476
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="9%"&gt;
              9,665,571
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="20%"&gt;8/15/2011-8/14/2014&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Tianjin BAK New Energy Research Institute Co., Ltd.- a related party&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              11,247,753
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%"&gt;
              6,443,714
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="20%"&gt;7/2/2012-10/15/2013&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%"&gt;
              35,111,443
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%"&gt;
              28,191,249
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="20%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 1, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Shenzhen Development Bank (currently known as &amp;#8220;Pingan Bank&amp;#8221;) Longhua Branch in the amount of $2.4
      million by Shenzhen Tongli Hi-Tech Co., Ltd. (&amp;#8220;Shenzhen Tongli&amp;#8221;), one of the Company&amp;#8217;s cases and caps suppliers, for the period from April 1, 2012 to March 31, 2013. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Tongli under the loan contract if Shenzhen Tongli fails to perform its obligations as set forth in the loan contract. The Company did not renew the guarantee contract after expiration on March 31, 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 25, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from China Minsheng Banking Corp., Ltd, in the amount of $2.4
      million by Tianjin Huaxiahongyuan Ltd. (&amp;#8220;Tianjin Huaxiahongyuan&amp;#8221;), one of the Company&amp;#8217;s prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from April 25, 2012 to April 25, 2015. On May 17, 2013, the Company executed a new guarantee contract with Bank of Dalian to replace the existing guarantee contract with the same terms and conditions from May 22, 2013 to May 21, 2016. Under this guarantee contract, the Company shall perform all obligations of Tianjin Huaxiahongyuan under the loan contract if Tianjin Huaxiahongyuan fails to perform its obligations as set forth in the loan contract.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On May 25, 2012 and June 25, 2012, the Company entered into two guarantee contracts to serve as the guarantor for the bank loan borrowed from Bank of China Shenzhen Branch in the amount of $9.7
      milliony by Shenzhen Yasu Technology Co. Ltd. (&amp;#8220;Shenzhen Yasu&amp;#8221;), one of the Company&amp;#8217;s prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from May 25, 2012 to June 24, 2015. Under these guarantee contracts, the Company shall perform all obligations of Shenzhen Yasu under the loan contracts if Shenzhen Yasu fails to perform its obligations as set forth in the loan contracts.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On August 15, 2011, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Agricultural Bank of China Shenzhen Branch in the amount of $9.7
      million by Shenzhen Langjin Technology Development Co. Ltd. (&amp;#8220;Shenzhen Langjin&amp;#8221;), one of the Company&amp;#8217;s prospective suppliers of chemical raw materials such as battery separator paper, for the period from August 15, 2011 to August 14, 2014. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Langjin under the loan contract if Shenzhen Langjin fails to perform its obligations as set forth in the loan contract.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 3, 2013, the Company entered into a guarantee agreement with Jilin Province Trust &amp;amp; Investment Co., Ltd, under which the Company agrees to guarantee loans to its chemical raw material supplier, Hubei Yanguang Energy Technology Co. Ltd., a non-related party, to the extent of RMB30,000,000
      (approximately US$4.83
      million) that it owes to other parties. The guarantee period is from April 3, 2013 to April 2, 2014. The Company believes that Hubei Yanguang Energy Technology Co. Ltd owns assets including land use rights covering an area of approximately
      1,330,000
      square meters and buildings thereon in Hubei, the PRC, and should be financially capable to repay the above mentioned loans upon maturity in April 2014.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company has also guaranteed the loans of a related party under the common control of Mr. Xianqian Li in the amount of approximately $11.2
      milion and $6.44
      million as of September 30, 2012 and March 31, 2013, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Tianjin BAK New Energy Research Institute Co., Ltd (&amp;#8220;Tianjin BAK&amp;#8221;) is a company under common control of Mr. Xianqian Li, the Company&amp;#8217;s CEO. The Company entered into various guarantee contracts to serve as the guarantor for the bank loans borrowed from Bank of Dailian by Tianjin BAK in the amount of $6.44
      million as of March 31, 2013 extending to various periods up to October 15, 2013.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In China, it is a common practice among companies in the region where the Company is located to provide guarantees for bank debts of existing or prospective business partners with no consideration given. It is considered a &amp;#8220;favor for favor&amp;#8221; business practice and is commonly required by the lending banks in these cases.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;No assets were held either as collateral or by third parties that, upon the occurrence of any triggering events or condition under the guarantees, the Company could obtain or liquidate to recover all or a portion of the amounts paid under the guarantees.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On January 5, 2013, the Company received a notice that the Shenzhen Langjin Technology Development Co. Ltd. had defaulted on their loan guaranteed by the Company and two other companies and demanded immediate payment of the full guaranteed amount RMB60,000,000
      (US$9,665,571) from the Company and two other co-guarantors. As the two other co-guarantors had the ability to pay RMB14,000,000
      (US$2,255,300) only, the Company was demanded to pay the remaining balance. As of March 31, 2013, the Company has paid China Agricultural Bank an amount of RMB46
      million (US$7.4
      million), and received an amount of RMB9
      million (US$1.5
      million) that it claimed back from Shenzhen Langjin. On April 28, 2013, the Company received a further indemnification amount of RMB19
      million (US$3.1million) .
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the six months ended March 31, 2012 and 2013, the Company recorded a net loss arising from loan guarantees of
      nil
      and $2.8
      million, respectively. During the three months ended March 31, 2012 and 2013, the Company recorded a reversal of the net loss arising from loan guarantees of
      nil
      and $4.6
      million, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of March 31, 2013 and as of filing date of this form 10-Q, the Company has assessed the performance risk of these guarantees and the fair value of the obligation arising from them and considered it is immaterial to the condensed consolidated financial statements except for the obligations relating to Shenzhen Langjin.&lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(iv) Outstanding Discounted Bills and Transferred Bills&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;From time to time, the Company factors bills receivable to banks and endorses the bank acceptance bills received to its suppliers, vendors or other parties for settlement of its liabilities to these creditors. At the time of the factoring and transfer, all rights and privileges of holding the receivables are transferred to the banks and the creditors. The Company removes the assets from its books and records a corresponding expense for the amount of the discount.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company's outstanding discounted and transferred bills as of September 30, 2012 and March 31, 2013 are summarized as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Bank acceptance bills&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                21,962,849
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                41,002,935
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EZE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF DISCOUNTED BANK ACCEPTANCE BILLS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDiscountedBankAcceptanceBillsZeroOneSevenOneEightTwoOneEightTwoQZZeroWsCSTVSTr', window );">Commitments And Contingencies Schedule Of Discounted Bank Acceptance Bills 1</a></td>
        <td class="nump">$ 21,962,849<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDiscountedBankAcceptanceBillsZeroOneSevenOneEightTwoOneEightTwovThreepcWThreezNQnvk', window );">Commitments And Contingencies Schedule Of Discounted Bank Acceptance Bills 2</a></td>
        <td class="nump">$ 41,002,935<span></span></td>
      </tr>
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                <p>Commitments And Contingencies Schedule Of Discounted Bank Acceptance Bills 1</p>
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                <p>Commitments And Contingencies Schedule Of Discounted Bank Acceptance Bills 2</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFNAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwovkpQfThreebHzZsT', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 1</a></td>
        <td class="nump">$ 8,651,151<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoJZXNinedSixSPSzFivez', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 2</a></td>
        <td class="nump">12,447,987<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwovZQzwkcLbTwoJSeven', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 3</a></td>
        <td class="nump">3,104,830<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoCMJTsSevenWrTgCt', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 4</a></td>
        <td class="nump">5,291,639<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTworKbSCgldzKvb', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 5</a></td>
        <td class="nump">597,130<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoxCdFourGDVSevenWFourcThree', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 6</a></td>
        <td class="nump">713,875<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwommQQSTwoJTNTwofn', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 7</a></td>
        <td class="num">(8,353,068)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoZThreeBzGSixCcnWWz', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 8</a></td>
        <td class="num">(18,453,501)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoTVEightSixvbmXEightnySeven', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 9</a></td>
        <td class="nump">4,000,043<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoplWXlJEightbHzLf', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 10</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoPFourWyCgFourlsKtThree', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 11</a></td>
        <td class="nump">4,877,766<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFtwQLFiveshFiveFourBm', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 12</a></td>
        <td class="nump">6,580,441<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoVFiveDtlTFivehHMyThree', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 13</a></td>
        <td class="nump">12,271,943<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoZJZSevenNinezdKSevenSevenvP', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 14</a></td>
        <td class="nump">19,924,429<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoDFJMkmyEightFiveXkSeven', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 15</a></td>
        <td class="num">(15,412,728)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoZlWsXpLFiveFourWEightm', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 16</a></td>
        <td class="num">(26,504,870)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoRfSevenJhSevenDmKkLX', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 17</a></td>
        <td class="nump">1,736,981<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwonLNPXhCQQzWP', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 18</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFivefJGGzyFiveSfkv', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 19</a></td>
        <td class="nump">5,737,024<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoFWCVzTQsJwEightZ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 20</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwobGXlrDlFiveBTwoPQ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 21</a></td>
        <td class="num">(759,394)<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwozCtlTvNVkSVEight', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 22</a></td>
        <td class="num">(768,948)<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoThreeqKNhThreeBzSevenlRW', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 23</a></td>
        <td class="num">(759,394)<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoZJTKREightbzLNineXz', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 24</a></td>
        <td class="num">$ (768,948)<span></span></td>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 21</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 4</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 20</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 18</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 17</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTworKbSCgldzKvb</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 23</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwoThreeqKNhThreeBzSevenlRW</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroOneSevenOneEightTwoOneEightTwovkpQfThreebHzZsT</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 22</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 24</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 14</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <b>6. Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">(a) Property, plant and equipment as of September 30, 2012 and March 31, 2013 consisted of the following:</p>
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              <i>September 30,</i>
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              <i>March 31,</i>
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            <td align="left" width="2%">&#160;</td>
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            <td align="left">&#160;</td>
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            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2012</i>
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            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2013</i>
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            <td align="left" bgcolor="#e6efff">Buildings</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              115,034,342
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
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              111,718,629
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            <td align="left">Machinery and equipment</td>
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              168,947,314
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              168,796,297
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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              2,624,137
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              2,668,477
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            <td align="left">Motor vehicles</td>
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            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              1,486,337
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            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              1,558,017
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            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              288,092,130
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              284,741,420
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              (102,766,292
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            <td align="left" width="1%">&#160;</td>
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              (113,590,590
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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              51,714,066
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              71,104,788
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            <td align="left">Prepayment for acquisition of property, plant and equipment</td>
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              1,717,991
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            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              4,448,084
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            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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            <td bgcolor="#e6efff">&#160;</td>
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            <td bgcolor="#e6efff" width="12%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="12%">&#160;</td>
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              238,757,895
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            <td align="left" width="2%">&#160;</td>
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            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              246,703,702
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      <i>(i) Depreciation expense for the six months ended March 31, 2012 and 2013 is included in the condensed consolidated statements of operations and comprehensive loss as follows:</i>
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            <td align="left">&#160;</td>
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              <i>Three months ended March 31,</i>
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            <td align="center" width="2%">&#160;</td>
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              <i>Six months ended March 31,</i>
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            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <i>2012</i>
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            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <i>2013</i>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <i>2012</i>
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            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              <i>2013</i>
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            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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            <td align="left" bgcolor="#e6efff">Cost of revenues</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              3,703,196
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              3,452,718
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              7,411,674
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              7,394,523
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            <td>&#160;</td>
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            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Research and development expenses</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              149,438
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              143,699
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              289,785
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              280,416
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Sales and marketing expenses</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              43,096
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              34,271
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              86,861
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              66,853
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">General and administrative expenses</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              817,095
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              809,784
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              1,639,477
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              1,616,449
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              4,712,825
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              4,440,472
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              9,427,797
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              9,358,241
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(ii) Construction in Progress</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Construction in progress mainly comprises capital expenditures for construction of the Company&#8217;s new corporate campus, including offices, factories and a Research and Development Test Centre.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      For the three months ended March 31, 2012 and 2013, the Company capitalized interest of $645,499
      and $659,803
      respectively to the cost of construction in progress.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      For the six months ended March 31, 2012 and 2013, the Company capitalized interest of $770,353
      and $1,369,663
      respectively to the cost of construction in progress.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(iii) Impairment charge</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      During the course of the Company&#8217;s strategic review of its operations, the Company assessed the recoverability of the carrying value of certain property, plant and equipment which resulted in impairment losses of $11.4
      million and $11.4
      million for the three and six months ended March 31, 2013, respectively, and of
      nil
      and $2.7
      million for the three and six months ended March 31, 2012, respectively. The impairment charge represented the excess of carrying amounts of the Company&#8217;s property, plant and equipment over the estimated discounted cash flows expected to be generated by the Company&#8217;s production facilities in Shenzhen primarily for the production of aluminum-case cells.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">(b) Prepaid land use rights</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Prepaid land use rights as of September 30, 2012 and March 31, 2013 consisted of the followings:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="12%">
              <i>September 30,</i>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="12%">
              <i>March 31,</i>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2012</i>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2013</i>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="12%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Prepaid land use rights</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              36,977,372
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              37,442,597
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Accumulated amortization</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (4,473,511
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              (4,690,061
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              32,503,861
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              32,752,536
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Amortization expenses of the prepaid land use rights were $285,246
      and $391,519
      for the three months ended March 31, 2012 and 2013 and $538,783
      and $577,454
      for the six months March 31, 2012 and 2013 respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The Company has committed to pledge its construction in progrss and land use rights certificate relating to the Company&#8217;s Research and Development Test Centre (Note 7) to China Development Bank with the net carrying amount of $40,723,035
      as of March 31, 2013. On April 7, 2010, the pledge of the land use rights certificate to China Development Bank was approved by the relevant government bureau. On April 20, 2010, the relevant land use rights certificate was pledged to China Development Bank.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On March 12, 2012, the Company borrowed a non-interest bearing loan in the amount of approximately $13,402,926
      from a third-party Tianjin Zhantuo International Trading Co., Ltd. The Company has pledged one portion of its land use right located in Tianjin Industrial Park Zone with net book value of $9,577,458
      to Tianjin Zhantuo International Trading Co., Ltd.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      (c) Intangible Assets, net
      <br/>
      <br/>
      Intangible assets as of March 31, 2013 and September 30, 2012 consist of the following:
    </p>
        <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" width="12%">
                <i>September 30,</i>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">
                <i>March 31,</i>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2012</i>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2013</i>
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Trademarks, computer software and technology</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1,073,138
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1,422,468
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Less: Accumulated amortization</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                (445,075
              </td>
              <td align="left" width="2%">)</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                (1,195,678
              </td>
              <td align="left" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                628,063
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                226,790
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Intangible assets represent the trademarks, computer software and technology used for battery production and research.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Amortization expenses were $332,257
      and $54,149
      for the three months ended March 31, 2012 and 2013 and $360,239
      and $86,817
      for six months ended March 31, 2012 and 2013 respectively.
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391110&amp;loc=d3e2921-110230<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 205<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6360339&amp;loc=d3e1361-107760<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.13-14)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Principal Activities, Basis of Presentation and Organization<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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			<b>1. Principal Activities, Basis of Presentation and Organization</b></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<i>Principal Activities</i></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			China BAK Battery, Inc. (&#8220;China BAK&#8221;) is a corporation formed in the State of Nevada on October 4, 1999 as Medina Copy, Inc. The Company changed its name to Medina Coffee, Inc. on October 6, 1999 and subsequently changed its name to China BAK Battery, Inc. on February 14, 2005. China BAK and its subsidiaries (hereinafter, collectively referred to as the &#8220;Company&#8221;) are principally engaged in the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion (known as &quot;Li-ion&quot; or &quot;Li-ion cell&quot;) rechargeable batteries for use in cellular telephones, as well as various other portable electronic applications, including high-power handset telephones, laptop computers, power tools, digital cameras, video camcorders, MP3 players, electric bicycles, hybrid/electric motors, and general industrial applications.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The shares of the Company traded in the over-the-counter market through the Over-the-Counter Bulletin Board from 2005 until May 31, 2006, when the Company obtained approval to list its common stock on The NASDAQ Global Market, and trading commenced that same date under the symbol &quot;CBAK&quot;.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<i>Basis of Presentation and Organization</i></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			As of March 31, 2013, the Company&#8217;s subsidiaries consisted of: i) BAK International Limited (&#8220;BAK International&#8221;), a wholly owned limited liability company incorporated in Hong Kong on December 29, 2003 as BATCO International Limited, which changed its name to BAK International Limited on November 3, 2004; ii) Shenzhen BAK Battery Co., Ltd. (&#8220;Shenzhen BAK&#8221;), a wholly owned limited liability company established on August 3, 2001 in the People&#8217;s Republic of China (&#8220;PRC&#8221;); iii) BAK Electronics (Shenzhen) Co., Ltd. (&#8220;BAK Electronics&#8221;), a wholly owned limited liability company established on August 15, 2005 in the PRC; iv) BAK International (Tianjin) Ltd. (&#8220;BAK Tianjin&#8221;), a wholly owned limited liability company established on December 12, 2006 in the PRC; v) BAK Battery Canada Ltd. (&#8220;BAK Canada&#8221;), a wholly owned limited liability company established on December 20, 2006 in Canada as BAK Canada Battery Ltd., which changed its name to BAK Battery Canada Ltd. on December 22, 2006; vi) BAK Europe GmbH (&#8220;BAK Europe&#8221;), a wholly owned limited liability company established in Germany on November 28, 2007; vii) BAK Telecom India Private Limited (&#8220;BAK India&#8221;), a wholly owned limited liability company established in India on August 14, 2008; and viii) Tianjin Meicai New Materials Technology Co., Ltd. (&#8220;Tianjin Meicai&#8221;), a wholly owned limited liability company established on February 22, 2011 in the PRC. As of March 31, 2013, BAK International beneficially owns 100% of BAK India partly through a nominee agreement with one of its employees.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			BAK Tianjin was established in Tianjin Technology Industrial District on December 12, 2006 as a wholly owned subsidiary of BAK International with registered capital of $99,990,000. Pursuant to BAK Tianjin&#8217;s articles of association and relevant PRC regulations, BAK International was required to contribute $20,000,000 to BAK Tianjin as capital (representing 20% of BAK Tianjin&#8217;s registered capital) before March 11, 2007. An extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2007. On November 16, 2007, BAK International contributed approximately $20,000,000 capital to BAK Tianjin. The remaining $79,990,000 was originally required to be fully contributed no later than December 11, 2008 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2009. On November 16, 2009, BAK International contributed approximately $9,000,000 capital to BAK Tianjin and as of November 16, 2009, the total contribution from BAK International was $29,000,000. The remaining $70,990,000 was originally required to be fully contributed no later than December 11, 2009 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 2012. In August 2011, BAK International contributed approximately $21,000,000 capital to BAK Tianjin and as of September 30, 2011 and September 30, 2012, the total contribution from BAK International was $50,000,000. On September 17, 2012, BAK Tianjin issued an application with respect to the decrease of capital from $99,990,000 to $50,000,000. On November 27, 2012 the Business Administration Bureau of Beichen District, Tianjin, approved the request of BAK Tianjin&#8217;s capital reduction. According to the approval, the BAK Tianjin&#8217;s aggregate investment still remains at $99,990,000 while the registered capital was reduced to $50,000,000. BAK Tianjin is principally engaged in the manufacture of larger lithium ion batteries for use in cordless power tools and various types of vehicles.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			On November 6, 2004, BAK International, a non-operating holding company that had substantially the same shareholders as Shenzhen BAK, entered into a share swap transaction with the shareholders of Shenzhen BAK for the purpose of the subsequent reverse acquisition of the Company as described below. Pursuant to the terms of the share swap transaction, BAK International acquired all of the outstanding shares of Shenzhen BAK for $11.5 million in cash, while the shareholders of Shenzhen BAK acquired substantially all of the outstanding shares of BAK International for $11.5 million in cash. As a result, Shenzhen BAK became a wholly-owned subsidiary of BAK International. After the share swap transaction was completed, there were 31,225,642 shares of BAK International stock outstanding, exactly the same as the number of shares of capital stock of Shenzhen BAK that had been outstanding immediately prior to the share swap, and the shareholders of BAK International were substantially the same as the shareholders of Shenzhen BAK prior to the share swap. Consequently, the share swap transaction between BAK International and the shareholders of Shenzhen BAK was accounted for as a reverse acquisition of Shenzhen BAK with no adjustment to the historical basis of the assets and liabilities of Shenzhen BAK.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			On January 20, 2005, the Company completed a share swap transaction with the shareholders of BAK International. The share swap transaction, also referred to as the &#8220;reverse acquisition&#8221; of the Company, was consummated under Nevada law pursuant to the terms of a Securities Exchange Agreement entered by and among China BAK, BAK International and the shareholders of BAK International on January 20, 2005. Pursuant to the Securities Exchange Agreement, the Company issued 7,965,215 shares of common stock, par value $0.001 per share, to the shareholders of BAK International (including 6,245,128 shares to the original shareholders and 1,720,087 shares to new investors who had purchased shares in the private placement described below), representing approximately 97.2% of the Company&#8217;s post-exchange issued and outstanding common stock, in exchange for 100% of the outstanding capital stock of BAK International.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The share swap transaction has been accounted for as a capital-raising transaction of the Company whereby the historical financial statements and operations of Shenzhen BAK are consolidated using historical carrying amounts. The 1,152,458 shares of China BAK outstanding prior to the stock exchange transaction were accounted for at the net book value at the time of the transaction, which was a deficit of $1,672.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			Also on January 20, 2005, immediately prior to consummating the share swap transaction, BAK International executed a private placement of its common stock with unrelated investors whereby it issued an aggregate of 1,720,087 shares of common stock for gross proceeds of $17,000,000. In conjunction with this financing, Mr. Xiangqian Li, the Chairman and Chief Executive Officer of the Company, agreed to place 435,910 shares of the Company's common stock owned by him into an escrow account pursuant to an Escrow Agreement dated January 20, 2005 (the &#8220;Escrow Agreement&#8221;). Pursuant to the Escrow Agreement, 50% of the escrowed shares were to be released to the investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2005 was not at least $12,000,000, and the remaining 50% was to be released to investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2006 was not at least $27,000,000. If the audited net income of the Company for the fiscal years ended September 30, 2005 and 2006 reached the above-mentioned targets, the 435,910 shares would be released to Mr. Xiangqian Li in the amount of 50% upon reaching the 2005 target and the remaining 50% upon reaching the 2006 target.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			Under accounting principles generally accepted in the United States of America (&#8220;US GAAP&#8221;), escrow agreements such as the one established by Mr. Xiangqian Li generally constitute compensation if, following attainment of a performance threshold, shares are returned to a company officer. The Company determined that without consideration of the compensation charge, the performance thresholds for the year ended September 30, 2005 would be achieved. However, after consideration of a related compensation charge, the Company determined that such thresholds would not have been achieved. The Company also determined that, even without consideration of a compensation charge, the performance thresholds for the year ended September 30, 2006 would not be achieved. No compensation charge was recorded by the Company for the years ended September 30, 2005 and 2006.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			While the 217,955 escrow shares relating to the 2005 performance threshold were previously released to Mr. Xiangqian Li, Mr. Xiangqian Li executed a further undertaking on August 21, 2006 to return those shares to the escrow agent for the distribution to the relevant investors. However, such shares were not returned to the escrow agent, but, pursuant to a Delivery of Make Good Shares, Settlement and Release Agreement between the Company, BAK International and Mr. Li entered into on October 22, 2007 (the &#8220;Li Settlement Agreement&#8221;), such shares were ultimately delivered to the Company as described below. Because the Company failed to satisfy the performance threshold for the fiscal year ended September 30, 2006, the remaining 217,955 escrow shares relating to the fiscal year 2006 performance threshold were released to the relevant investors. As Mr. Li has not retained any of the shares placed into escrow, and as the investors party to the Escrow Agreement are only shareholders of the Company and do not have and are not expected to have any other relationship to the Company, the Company has not recorded a compensation charge for the years ended September 30, 2005 and 2006.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			At the time the escrow shares relating to the 2006 performance threshold were transferred to the investors in fiscal year 2007, the Company should have recognized a credit to donated shares and a debit to additional paid-in capital, both of which are elements of shareholders&#8217; equity. This entry is not material because total ordinary shares issued and outstanding, total shareholders&#8217; equity and total assets do not change; nor is there any impact on income or earnings per share. Therefore, previously filed consolidated financial statements for the fiscal year ended September 30, 2007 will not be restated. This share transfer has been reflected in these financial statements by reclassifying the balances of certain items as of October 1, 2007. The balances of donated shares and additional paid-in capital as of October 1, 2007 were credited and debited by $7,955,358 respectively, as set out in the consolidated statements of shareholders&#8217; equity.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			In November 2007, Mr. Xiangqian Li delivered the 217,955 shares related to the 2005 performance threshold to BAK International pursuant to the Li Settlement Agreement; BAK International in turn delivered the shares to the Company. Such shares (other than those issued to investors pursuant to the 2008 Settlement Agreements, as described below) are now held by the Company. Upon receipt of these shares, the Company and BAK International released all claims and causes of action against Mr. Xiangqian Li regarding the shares, and Mr. Xiangqian Li released all claims and causes of action against the Company and BAK International regarding the shares. Under the terms of the Li Settlement Agreement, the Company commenced negotiations with the investors who participated in the Company&#8217;s January 2005 private placement in order to achieve a complete settlement of BAK International&#8217;s obligations (and the Company&#8217;s obligations to the extent it has any) under the applicable agreements with such investors.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			Beginning on March 13, 2008, the Company has entered into settlement agreements (the &#8220;2008 Settlement Agreements&#8221;) with certain investors in the January 2005 private placement. Since the other investors have never submitted any claims regarding this matter, the Company did not reach any settlement with them.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			Pursuant to the 2008 Settlement Agreements, the Company and the settling investors have agreed, without any admission of liability, to a settlement and mutual release from all claims relating to the January 2005 private placement, including all claims relating to the escrow shares related to the 2005 performance threshold that had been placed into escrow by Mr. Xiangqian Li, as well as all claims, including claims for liquidated damages relating to registration rights granted in connection with the January 2005 private placement. Under the 2008 Settlement Agreement, the Company has made settlement payments to each of the settling investors of the number of shares of the Company&#8217;s common stock equivalent to 50% of the number of the escrow shares related to the 2005 performance threshold these investors had claimed; aggregate settlement payments as of March 31, 2013 amounted to 73,749 shares. Share payments to date have been made in reliance upon the exemptions from registration provided by Section 4(2) and/or other applicable provisions of the Securities Act of 1933, as amended. In accordance with the 2008 Settlement Agreements, the Company filed a registration statement covering the resale of such shares which was declared effective by the SEC on June 26, 2008. As of March 31, 2013, we have not received any claim from the other investors who have not been covered by the &#8220;2008 Settlement Agreements&#8221; in the January 2005 private placement.</p>
		<p style="font-family: times new roman,times,serif; font-size: 10pt;">
			Pursuant to the Li Settlement Agreement, the 2008 Settlement Agreements and upon the release of the 217,955 escrow shares relating to the fiscal year 2006 performance threshold to the relevant investors, neither Mr. Li or the Company have any obligations to the investors who participated in the Company&#8217;s January 2005 private placement relating to the escrow shares. &#160;As of March 31, 2013, we have not received any claim from the other investors who have not been covered by the &#8220;2008 Settlement Agreements&#8221; in the January 2005 private placement.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			As we have transferred the 217,955 shares related to the 2006 performance threshold to the relevant investors in fiscal year 2007 and we also have transferred 73,749 shares relating to the 2005 performance threshold to the investors who had entered the &#8220;2008 Settlement Agreements&#8221; with us in fiscal year 2008, pursuant to &#8220;Li Settlement Agreement&#8221; and &#8220;2008 Settlement Agreements&#8221;, neither Mr. Li nor the Company has not had any remaining obligations to those related investors who participated in the Company&#8217;s January 2005 private placement relating to the escrow shares.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			On October 26, 2012, the Company effected a 1 -for-5 reverse stock split of its issued and outstanding shares of common stock and a proportional reduction of its authorized shares of common stock. All common share and per share amounts, and exercise prices of common stock options disclosed herein and in the accompanying consolidated unaudited financial statements have been retroactively restated to reflect the reverse stock split.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The Company&#8217;s condensed consolidated financial statements have been prepared under accounting principles generally accepted in the United States of America (&#8220;US GAAP&#8221;).</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			These condensed consolidated financial statements are unaudited. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these condensed consolidated financial statements, which are of a normal and recurring nature, have been included. The results reported in the condensed consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year. The following (a) condensed consolidated balance sheet as of September 30, 2012, which was derived from the Company&#8217;s audited financial statements, and (b) the unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to those rules and regulations, though the Company believes that the disclosures made are adequate to make the information not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying footnotes of the Company for the year ended September 30, 2012.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. This basis of accounting differs in certain material respects from that used for the preparation of the books of account of the Company&#8217;s principal subsidiaries, which are prepared in accordance with the accounting principles and the relevant financial regulations applicable to enterprises with limited liabilities established in the PRC, Hong Kong, India, Canada or Germany, the accounting standards used in the places of their domicile. The accompanying condensed consolidated financial statements reflect necessary adjustments not recorded in the books of account of the Company's subsidiaries to present them in conformity with US GAAP.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The Company has a working capital deficiency, accumulated deficit from recurring net losses incurred for the current period and prior years and significant short-term debt obligations maturing in less than one year as of September 30, 2012 and March 31, 2013. These factors raise substantial doubts about the Company&#8217;s ability to continue as a going concern.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The Company accordingly has continued to develop a strategic plan (the &#8220;Turnaround Plan&#8221;). Under the Turnaround Plan, the Company will expand OEM market with new marketing strategies to increase revenue. At the same time, the Company will continue implementing cost reductions on both manufacturing costs and operating expenses to improve profit margins as well as reducing receivables outstanding through stronger credit controls. Due to adverse market conditions, the Company&#8217;s gross profit decreased from 9.7% in the six months ended March 31, 2012 to a gross loss of 7.2% in the same period of 2013. The Company intends to improve gross margin through the following measures:-</p>
		<ul style="TEXT-ALIGN: justify">
			<li style="font-family: times new roman,times,serif; font-size: 10pt;">
				Give production priority to orders for higher margin products</li>
			<li style="font-family: times new roman,times,serif; font-size: 10pt;">
				Expand our customer base in the electric vehicle and polymer market who often procure higher margin cylindrical and polymer products from the Company</li>
			<li style="font-family: times new roman,times,serif; font-size: 10pt;">
				Improve productivity to mitigate the negative impact of increasing production costs</li>
		</ul>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			Under the Turnaround Plan, the Company expects to obtain government grant income with respect to the R&amp;D project &#8220;key materials, Battery and Battery Pack for use in Electric Vehicles&#8221; which was selected into the National Support List for the New-Energy Vehicle Industry Innovation Program. Also, the Company expects to complete the construction of the new corporate campus (Note 6) in the third quarter of 2013 and receive rental income from leasing of premises of the new corporate campus not occupied by the Company for its own use, from quarter 3 of FY2013, which will generate further positive cash flows to the Company&#8217;s operating activities.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty related to the Company&#8217;s ability to continue as a going concern.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<i>Reclassifications</i></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			Certain amounts included in the prior period financial statements have been reclassified to conform to the current period financial statement presentation as follows:</p>
				<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
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					(1)</td>
				<td>
					<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
						The current portion of long-term bank borrowings with maturity within one year of $4,772,738 was erroneously classified in long-term bank loans in the Company&#8217;s consolidated balance sheet as of September 30, 2012, which was included in the 2012 annual report on Form 10-K filed with the SEC on December 31, 2012. The Company has reclassified these current maturities as a component of short-term bank loans. As a result of such reclassification, the current liabilities as of September 30, 2012 has changed from $321,087,227 to $325,859,965.</p>
				</td>
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					(2)</td>
				<td>
					<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
						The change in pledged deposits was classified into cash flows from financing activities in the Company&#8217;s condensed unaudited consolidated statement of cash flows for the six months ended March 31, 2012, which was included in the quarterly report on Form 10-Q filed with the SEC on May 10, 2012. The Company has reclassified these amounts as components of cash flows from investing activities. As a result of such reclassification, net cash used in investing activities for the six months ended March 31, 2012 has changed from $10,516,032 to $7,060,069, and net cash used in financing activities has changed from $12,602,387 to $16,058,350.</p>
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					(3)</td>
				<td>
					<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
						In presenting the Company&#8217;s condensed interim consolidated statement of operations and comprehensive loss for the three months ended and six months ended March 31, 2012, government grant income was presented separately after operating loss. For those grants which are directly related to the Company&#8217;s operations, the Company has reclassified and included them in the computation of operating income. Subsidies related for research and development activities and lease prepayments were credited against the related expenses when received. After such reclassification, research and development expenses, general and administrative expenses, total operating expenses and government grant income decreased to $709,956, $6,672,047, $9,556,345 and $28,607, respectively for the three months ended March 31, 2012. Research and development expenses, general and administrative expenses, total operating expenses and government grant income decreased to $1,196,230, $9,183,585, $20,478,747 and $76,912, respectively for the six months ended March 31, 2012.</p>
				</td>
			</tr>
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				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b><i>Recently Issued Accounting Standards</i> </b></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			In February 2013, the FASB issued Accounting Standards Update No. 2013-02 Comprehensive Income (Topic 220): The objective of this update is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. generally accepted accounting principles (GAAP) to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (for example, inventory) instead of directly to income or expense in the same reporting period. For public entities, the amendments are effective prospectively for reporting periods beginning after December 15, 2012. The adoption of the provisions in this update did not have a significant impact on its consolidated financial statements.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company&#8217;s consolidated financial statements upon adoption.</p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for the business description and basis of presentation concepts.  Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity.  Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQLAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OFGUARANTEES (Details) (USD $)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoWJTwoqBfVkqCVM', window );">Commitments And Contingencies Schedule Ofguarantees 1</a></td>
        <td class="nump">$ 2,386,369<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxNBpyQEightrKfqB', window );">Commitments And Contingencies Schedule Ofguarantees 2</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoskcOneqBVqHRNF', window );">Commitments And Contingencies Schedule Ofguarantees 3</a></td>
        <td class="nump">2,386,369<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwobsFourKQqvFivenPWh', window );">Commitments And Contingencies Schedule Ofguarantees 4</a></td>
        <td class="nump">2,416,393<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxPMFouryJgwyZeroST', window );">Commitments And Contingencies Schedule Ofguarantees 5</a></td>
        <td class="nump">9,545,476<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwozSZeroWmScqFChl', window );">Commitments And Contingencies Schedule Ofguarantees 6</a></td>
        <td class="nump">9,665,571<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoPJcTwovOnewmBThreekP', window );">Commitments And Contingencies Schedule Ofguarantees 7</a></td>
        <td class="nump">9,545,476<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwovOneSixySevenHGDCtsJ', window );">Commitments And Contingencies Schedule Ofguarantees 8</a></td>
        <td class="nump">9,665,571<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoSixytEightRDThreermwSixP', window );">Commitments And Contingencies Schedule Ofguarantees 9</a></td>
        <td class="nump">11,247,753<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTwohbHBMrDFiveKxl', window );">Commitments And Contingencies Schedule Ofguarantees 10</a></td>
        <td class="nump">6,443,714<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTOneQZeroTDCThreeOneTKr', window );">Commitments And Contingencies Schedule Ofguarantees 11</a></td>
        <td class="nump">35,111,443<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoRxvSixBJSixNineLsQSeven', window );">Commitments And Contingencies Schedule Ofguarantees 12</a></td>
        <td class="nump">$ 28,191,249<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Commitments And Contingencies Schedule Ofguarantees 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoskcOneqBVqHRNF</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
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                    <td><nobr>cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTOneQZeroTDCThreeOneTKr</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoTwohbHBMrDFiveKxl</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwovOneSixySevenHGDCtsJ</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td>na</td>
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                    <td>duration</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoWJTwoqBfVkqCVM</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxNBpyQEightrKfqB</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfguaranteesZeroOneSevenOneEightTwoOneEightTwoxPMFouryJgwyZeroST</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Commitments And Contingencies Schedule Ofguarantees 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ECAAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Fair Value of Financial Instruments (Narrative) (Details) (USD $)<br>In Millions, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
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          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoldzFRZeroSixFBpFz', window );">Fair Value Of Financial Instruments 1</a></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoDZsSixtSevenREightvEightpT', window );">Fair Value Of Financial Instruments 2</a></td>
        <td class="nump">$ 11<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwobJwLSEightvpSevenxSixT', window );">Fair Value Of Financial Instruments 3</a></td>
        <td class="nump">3<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_FairValueOfFinancialInstrumentsZeroOneSevenOneEightTwoOneEightTwoNGncMDPHOneTOneFive', window );">Fair Value Of Financial Instruments 4</a></td>
        <td class="nump">$ 11<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair Value Of Financial Instruments 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Fair Value Of Financial Instruments 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair Value Of Financial Instruments 1</p>
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                <p>No definition available.</p>
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                <p>Fair Value Of Financial Instruments 4</p>
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                <p>No definition available.</p>
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        &lt;td align="center" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="30%"&gt;July 1, 2008&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 3px double"&gt;
          400,000
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 3px double" width="30%"&gt;
          100%
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="30%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the number of fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term for both options (or share units) currently outstanding and options (or share units) exercisable (or convertible).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



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        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          121,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          16.45
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          121,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          16.45
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.57
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          121,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          16.45
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.57
          years
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 25, 2007 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 25, 2007 [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          69.44%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          4
          -
          10
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          5.09%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 25, 2007 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 25, 2007 [Table Text Block]</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          72,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          21.50
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited/ expired&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (72,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (21.50
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY January 28, 2008 [Table Text Block]</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          120.23%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          5
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          3.59%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON January 28, 2008 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON January 28, 2008 [Table Text Block]</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          250,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          20.90
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          20.90
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.16
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          20.90
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          0.16
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY May 29, 2008 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY May 29, 2008 [Table Text Block]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightTableTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          59.48%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          5
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          4.01%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON May 29, 2008 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON May 29, 2008 [Table Text Block]</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineTableTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise price&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;contractual&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          328,671
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          328,671
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          3.25
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          246,503
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          3.25
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 22, 2009 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 22, 2009 [Table Text Block]</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineTableTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          111.03%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          7
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          3.69%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 22, 2009 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 22, 2009 [Table Text Block]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineTableTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          15,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          16.20
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (15,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          16.20
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          4.74
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Cancelled&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Exercisable as of March 31, 2013&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 26, 2009 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 26, 2009 [Table Text Block]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineTableTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          113.58%
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expected dividends&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          nil
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected life&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
          7
          years
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="right" width="50%"&gt;
          3.51%
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 26, 2009 [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 26, 2009 [Table Text Block]</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>cbak_ScheduleOfSummaryOfShareOptionPlanActivityAprilEightTwoZeroOneZeroTableTextBlock</ElementName><ElementPrefix>cbak_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;exercise&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;price per share&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;value (1)&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding as of October 1, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          20,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          12.15
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left"&gt;Exercised&lt;/td&gt;
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          -
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          -
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        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
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          -
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          -
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        &lt;td align="left"&gt;Outstanding as of March 31, 2013&lt;/td&gt;
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          12.15
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EUFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Other Long-term Loans (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoqSixrLWHGThreeOnebbp', window );">Other Long-term Loans 1</a></td>
        <td class="nump">$ 2,495,855<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoZeroBSixSevenSevenkBcMSevenHQ', window );">Other Long-term Loans 2</a></td>
        <td class="nump">2,527,256<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolTwoTpTSevenTwoDFourVHFour', window );">Other Long-term Loans 3</a></td>
        <td class="nump">5,090,921<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwohgqLBRmsLkSixc', window );">Other Long-term Loans 4</a></td>
        <td class="nump">13,402,926<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwodPEightSixSevenZeroQpFZeroBp', window );">Other Long-term Loans 5</a></td>
        <td class="nump">5,154,972<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoCvJRFHCkRkZTwo', window );">Other Long-term Loans 6</a></td>
        <td class="nump">8,247,954<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoplOnezFiveTvVThreelSevend', window );">Other Long-term Loans 7</a></td>
        <td class="nump">9,577,458<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwodFourzqwZerohThreespzG', window );">Other Long-term Loans 8</a></td>
        <td class="nump">$ 9,566,555<span></span></td>
      </tr>
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    <div style="display: none;">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoCvJRFHCkRkZTwo</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwohgqLBRmsLkSixc</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwolTwoTpTSevenTwoDFourVHFour</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoplOnezFiveTvVThreelSevend</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoqSixrLWHGThreeOnebbp</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Long-term Loans 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_OtherLongtermLoansZeroOneSevenOneEightTwoOneEightTwoZeroBSixSevenSevenkBcMSevenHQ</nobr></td>
                  </tr>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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<DOCUMENT>
<TYPE>XML
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<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 22, 2009 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>Y</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNineGKSixBrlFiveKbThreeL', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 1</a></td>
        <td class="nump">$ 328,671<span></span></td>
      </tr>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoyLyGgszgBvTwor', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 2</a></td>
        <td class="nump">14.05<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoHThreegSevenZqMDVnQG', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 3</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwolbFnCFourqSevenNineVpSix', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 4</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoxPOnePBzWRFiveyOneh', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 5</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwohThreeLZeroTPlbKTwoz', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 6</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoZerovEightNBKFivevZeroNineCf', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 7</a></td>
        <td class="nump">0<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwofWcZeroTSevensrmSevendEight', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 8</a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoRNineFournSixdFiveNtLdy', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 9</a></td>
        <td class="nump">328,671<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogSFourFiveFourwPMfbCD', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 10</a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoTwoTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTfkBpXpLcJOneH', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 16</a></td>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 14</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 9</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 13</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 16</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 6</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 12</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 5</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 7</p>
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                <p>Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 22, 2009 15</p>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>168
<FILENAME>R13.xml
<DESCRIPTION>IDEA: Short-term Bank Loans
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>113 - Disclosure - Short-term Bank Loans</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>cx_01_October_2012_TO_31_March_2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0001117171</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-10-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-03-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="6 Months Ended" /><Label Key="Calendar" Id="1" Label="Mar. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShortTermDebtTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;7. Short-term Bank Loans&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company had several short-term bank loans and current maturities of long term loans with aggregate outstanding balances of $156,154,525
      and $162,786,110, respectively. The loans were primarily obtained for general working capital, carried at interest rates ranging from
      4.4% to
      6.9% per annum, and had maturity dates ranging from
      6
      to
      12
      months. The loans are guaranteed by Mr. Xiangqian Li, who did not receive any compensation for acting as a guarantor. These facilities were also secured by the Company&amp;#8217;s assets with the following carrying values:
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;September 30,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;i&gt;March 31,&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2012&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2013&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;For short- term bank loans&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Inventories&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                23,863,691
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                24,163,958
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Machinery and equipment, net&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                47,255,604
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                44,076,028
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Land use rights, buildings and construction in progress of BAK Industrial Park&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                107,140,980
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                105,336,168
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Land use rights #1 of Tianjin Industrial Park Zone&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                23,970,502
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                23,907,306
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                202,230,777
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                197,483,460
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;For long- term bank loans (Note 8)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Land use right and construction in progress of Research and Development Test Centre&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                34,796,887
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                40,723,035
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;For other long- term loans&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Land use rights #2 of Tianjin Industrial Park Zone&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,566,555
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                9,577,458
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                246,594,219
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;(As restated)&lt;/p&gt;
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          12,619,597
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        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          12,619,049
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          12,619,597
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        &lt;td align="left" bgcolor="#e6efff"&gt;Loss per share &amp;#8211; Basic and diluted&lt;/td&gt;
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          (1.24
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        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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          (3.79
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          <div style="width: 200px;"><strong>Other Long-term Loans (Tables)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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            -2013
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            -
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            7,682,228
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            8,247,954
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            15,930,182
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>SCHEDULE OF MATURITIES OF OTHER LONG-TERM LOANS</p>
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                <p>No definition available.</p>
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                    <td><strong> Name:</strong></td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQAAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON May 29, 2008 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>Y</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoSHXsVlwDGSixTFive', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On May 29, 2008 1</a></td>
        <td class="nump">59.48%<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoDLrNineTFiveFFThreeSevenxr', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On May 29, 2008 2</a></td>
        <td class="nump">$ 0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoyzFTwozzwgWmZeroR', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On May 29, 2008 3</a></td>
        <td class="nump">5<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnMayTwoNineTwoZeroZeroEightZeroOneSevenOneEightTwoOneEightTwoZeroCwFivebJMMyZgFive', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On May 29, 2008 4</a></td>
        <td class="nump">4.01%<span></span></td>
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      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Deferred&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          7,846
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          5,780,842
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          2,121,856
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          5,781,450
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          7,846
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          5,994,266
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          2,121,856
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          6,026,272
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF INCOME TAXES [Table Text Block]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="23%"&gt;
          &lt;b&gt;For the Three Months&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" width="23%"&gt;
          &lt;b&gt;For the Six Months&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;b&gt;ended March 31,&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" style="BORDER-BOTTOM: #000000 1px solid" width="23%"&gt;
          &lt;b&gt;ended March 31,&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;(As restated)&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Loss before income taxes&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (15,620,202
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (13,694,111
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (15,325,946
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (41,827,854
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;United States federal corporate income tax rate&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Income tax computed at United States statutory corporate&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          5,467,071
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          4,792,939
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          5,364,081
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          14,639,749
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;income tax rate&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Reconciling items:&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Rate differential for PRC earnings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (2,542,096
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (2,726,524
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (1,624,531
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (8,061,891
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Loss not recognized as deferred tax assets&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (2,912,297
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (2,245,771
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (3,385,665
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (6,533,102
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Valuation allowance on deferred tax assets&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (7,846
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (5,780,842
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (2,121,866
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
          (5,781,450
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Share based payment&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (12,678
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (34,068
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (76,739
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="10%"&gt;
          (76,434
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Under-provision in prior year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          (277,136
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
          (213,144
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;b&gt;Income tax expenses&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &lt;b&gt;
            (7,846
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &lt;b&gt;
            &amp;#160;(
            5,994,266
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &amp;#160;
          &lt;b&gt;
            (2,121,856
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
          &lt;b&gt;
            (6,026,272
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_October_2012_TO_31_March_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;Sep 30, 2012&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;Mar 31, 2013&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Deferred tax assets&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Short-term&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Trade accounts receivable&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          8,651,151
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          12,447,987
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Inventories&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          3,104,830
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          5,291,639
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Accrued expenses and other payables&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          597,130
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          713,875
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (8,353,068
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (18,453,501
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160;Short-term deferred tax assets&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          4,000,043
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Property, plant and equipment&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          4,877,766
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          6,580,441
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Net operating loss carried forward&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          12,271,943
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          19,924,429
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (15,412,728
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (26,504,870
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term deferred tax assets&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,736,981
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          -
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        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Total net deferred tax assets&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          5,737,024
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        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
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          &amp;#160;
          -
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        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Deferred tax liabilities:&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;Long-term&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Property, plant and equipment&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (759,394
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          (768,948
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;b&gt;Net deferred tax assets&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          (759,394
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          (768,948
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E1LAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Earnings Per Share, Basic and Diluted (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoSxkCFFiveyTwostTq', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 1</a></td>
        <td class="num">$ (15,628,048)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwovFcRJqTwoplpnl', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 2</a></td>
        <td class="num">(19,688,377)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoHXNineFivevTwoblxrZz', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 3</a></td>
        <td class="num">(17,447,802)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoEightQThreeRvGGOneVThreeZerog', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 4</a></td>
        <td class="num">(47,854,127)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoNHOneZSixmqkRSsm', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 5</a></td>
        <td class="nump">12,619,049<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwobLFourqhFNineLEightTwoXq', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 6</a></td>
        <td class="nump">12,619,597<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoskFivevxtyQSevenzVf', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 7</a></td>
        <td class="nump">12,619,049<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwokxHSkJQdgXThreeX', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 8</a></td>
        <td class="nump">$ 12,619,597<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoXKzrqTHlpHrc', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 9</a></td>
        <td class="num">(1.24)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoZRSevenGmyCGPwSevenP', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 10</a></td>
        <td class="num">(1.56)<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoSevenDSzMFVpsRSixs', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 11</a></td>
        <td class="num">(1.38)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoGWKHSevenNwvgnNh', window );">Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 12</a></td>
        <td class="num">(3.79)<span></span></td>
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                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 6</p>
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                    <td>duration</td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwovFcRJqTwoplpnl</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroOneSevenOneEightTwoOneEightTwoXKzrqTHlpHrc</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Loss Per Share Schedule Of Earnings Per Share, Basic And Diluted 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENBAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF FACILITIES SECURED BY THE COMPANY'S ASSETS (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoybSevenVFcOneQHFiveOneq', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 1</a></td>
        <td class="nump">$ 23,863,691<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoqTwonrfZhVzZeropZero', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 2</a></td>
        <td class="nump">24,163,958<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoZeroZhSevenwThreeMPNinewEightH', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 3</a></td>
        <td class="nump">47,255,604<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoPFivePOneSixyZOneFiveyTc', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 4</a></td>
        <td class="nump">44,076,028<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwodFZEightpGmchSQR', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 5</a></td>
        <td class="nump">107,140,980<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoEightFVCPEightlKpSixqx', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 6</a></td>
        <td class="nump">105,336,168<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoDXFourzhRFRFiveDTm', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 7</a></td>
        <td class="nump">23,970,502<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoGrlZHhMQpEightyM', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 8</a></td>
        <td class="nump">23,907,306<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoVSevensNFourdSixKJXOneJ', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 9</a></td>
        <td class="nump">202,230,777<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoTwowcNtSCLEightxBB', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 10</a></td>
        <td class="nump">197,483,460<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwotrfKprSZqTzM', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 11</a></td>
        <td class="nump">34,796,887<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwokWThreecThreehOneZLqkJ', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 12</a></td>
        <td class="nump">40,723,035<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwodWdLhwpFiveJqSixr', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 13</a></td>
        <td class="nump">9,566,555<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwozTZXVTSixThreeFMpw', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 14</a></td>
        <td class="nump">9,577,458<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoMvgRmZeroXTlwWv', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 15</a></td>
        <td class="nump">246,594,219<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoXzgKrtgbmFlH', window );">Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 16</a></td>
        <td class="nump">$ 247,783,953<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwodFZEightpGmchSQR</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 13</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 7</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoDXFourzhRFRFiveDTm</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoEightFVCPEightlKpSixqx</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoGrlZHhMQpEightyM</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 12</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwokWThreecThreehOneZLqkJ</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 15</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoMvgRmZeroXTlwWv</nobr></td>
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                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
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        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 4</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoPFivePOneSixyZOneFiveyTc</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoqTwonrfZhVzZeropZero</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 11</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwotrfKprSZqTzM</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoTwowcNtSCLEightxBB">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 10</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoTwowcNtSCLEightxBB</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoVSevensNFourdSixKJXOneJ">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 9</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoVSevensNFourdSixKJXOneJ</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoXzgKrtgbmFlH">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoXzgKrtgbmFlH</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoybSevenVFcOneQHFiveOneq">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoybSevenVFcOneQHFiveOneq</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoZeroZhSevenwThreeMPNinewEightH">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroOneSevenOneEightTwoOneEightTwoZeroZhSevenwThreeMPNinewEightH</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
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                <p>Short-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 14</p>
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  <head>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EUFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF INVENTORIES (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoFkhDxSEightwrCgx', window );">Inventories Schedule Of Inventories 1</a></td>
        <td class="nump">$ 19,999,192<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwogSixVSZeropFourZJWyy', window );">Inventories Schedule Of Inventories 2</a></td>
        <td class="nump">15,819,566<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoNTZtLyBBGtThreeL', window );">Inventories Schedule Of Inventories 3</a></td>
        <td class="nump">13,912,685<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoqtFSsCTwoCTFourhQ', window );">Inventories Schedule Of Inventories 4</a></td>
        <td class="nump">11,342,605<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwomlnmGdXWBWBy', window );">Inventories Schedule Of Inventories 5</a></td>
        <td class="nump">31,471,952<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwofmGrXlwHgZeropQ', window );">Inventories Schedule Of Inventories 6</a></td>
        <td class="nump">27,484,022<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoQNrPvFTwolTwoZeroHs', window );">Inventories Schedule Of Inventories 7</a></td>
        <td class="nump">65,383,829<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroOneSevenOneEightTwoOneEightTwoJhMgnnTwoqBKLC', window );">Inventories Schedule Of Inventories 8</a></td>
        <td class="nump">$ 54,646,193<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Inventories Schedule Of Inventories 1</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Inventories Schedule Of Inventories 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Inventories Schedule Of Inventories 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Inventories Schedule Of Inventories 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Inventories Schedule Of Inventories 5</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Inventories Schedule Of Inventories 3</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Inventories Schedule Of Inventories 7</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQAAC">
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          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 22, 2009 (Details) (USD $)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013

</div>
          <div>Y</div>
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        <td class="nump">111.03%<span></span></td>
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        <td class="nump">3.69%<span></span></td>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 22, 2009 1</p>
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                <p>No definition available.</p>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 22, 2009 4</p>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 22, 2009 3</p>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 22, 2009 2</p>
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            &lt;i&gt;September 30,&lt;/i&gt;
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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 2

 -Paragraph 6

 -Subparagraph a,b,c

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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Share-based Compensation<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013</div>
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        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>13. Share-based Compensation</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(i) Options</i>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company grants share options to officers and employees and restricted shares of common stock to its non-employee directors as rewards for their services.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Stock Option Plan</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      In May 2005, the Board of Directors adopted the China BAK Battery, Inc. 2005 Stock Option Plan (the &#8220;Plan&#8221;). The Plan originally authorized the issuance of up to
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      Pursuant to the Plan, the Company granted options to purchase
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      Subsequent to the grant date, options to purchase
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Pursuant to the Plan, the Company also granted options to purchase
      300,300
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      per share on June 25, 2007. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from March 31, 2007 to February 9, 2012 according to each employee&#8217;s respective agreement.
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:</p>
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              121,000
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              16.45
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            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              -
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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              -
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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              -
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              -
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            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Outstanding as of March 31, 2013</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              121,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              16.45
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              0.57
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Exercisable as of March 31, 2013</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              121,000
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              16.45
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              0.57
              years
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      (1) Aggregate intrinsic value represents the value of the Company&#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The weighted-average grant-date fair value of options granted during 2007 was $10.75
      per share. Non-cash share-based compensation expense has been fully recorded as of September 30, 2011. No non-cash share-based compensation expense was recorded for the three and six months ended March 31, 2013 and 2012.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on June 25, 2007 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions:</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected volatility</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                69.44%
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Expected dividends</td>
              <td align="right" width="50%">
                nil
              </td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected life</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                4
                -
                10
                years
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Risk-free interest rate</td>
              <td align="right" width="50%">
                5.09%
              </td>
            </tr>
          </table>
    </div>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Pursuant to the Plan, the Company also granted options to purchase
      72,000
      shares of common stock with an exercise price of $21.5
      per share with a contractual life of
      5
      years on January 28, 2008. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from April 28, 2008 to January 28, 2011 according to each employee&#8217;s respective agreement.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Aggregate</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">Number of</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">exercise</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">remaining</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">intrinsic</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">price per share</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">contractual term</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Outstanding as of October 1, 2012</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              72,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              21.50
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Exercised</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Forfeited/ expired</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (72,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (21.50
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Cancelled</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Outstanding as of March 31, 2013</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Exercisable as of March 31, 2013</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      (1) Aggregate intrinsic value represents the value of the Company&#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The weighted average grant-date fair value of options granted on January 28, 2008 was $17.95
      per share. The Company had fully recorded non-cash share-based compensation expense. No non-cash share-based compensation expense was recorded for the three months and six months ended March 31, 2012 and 2013 respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on January 28, 2008 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected volatility</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                120.23%
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Expected dividends</td>
              <td align="right" width="50%">
                nil
              </td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected life</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                5
                years
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Risk-free interest rate</td>
              <td align="right" width="50%">
                3.59%
              </td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.</p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On May 29, 2008, the Compensation Committee of the Company&#8217;s Board of Directors recommended and approved the grant of options to purchase
      216,000
      shares of the Company&#8217;s common stock to Mr. Xiangqian Li and options to purchase
      34,000
      shares to five other employees, with an exercise price of $20.9
      per share and a contractual life of
      5
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable during the period from September 30, 2008 to May 29, 2012 according to each employee&#8217;s respective agreement.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">remaining</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Aggregate</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">Number of</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">exercise price</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">contractual</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">intrinsic</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">per share</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">term</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Outstanding as of October 1, 2012</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              250,000
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">$</td>
            <td align="right" width="10%">
              20.90
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Exercised</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Forfeited</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Cancelled</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Outstanding as of March 31, 2013</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              250,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              20.90
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              0.16
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Exercisable as of March 31, 2013</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              250,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              20.90
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              0.16
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      (1) Aggregate intrinsic value represents the value of the Company&#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The weighted average grant-date fair value of options granted on May 29, 2008 was $11.80
      per share. The Company recorded non-cash share-based compensation expense of $12,548
      and
      nil
      for the six months ended March 31, 2012 and 2013, and $136,912
      and $70,241
      for the three months ended March 31, 2012 and 2013, respectively, in respect of share options granted on May 29, 2008, which was allocated to general and administrative expenses and research and development expenses respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on May 29, 2008 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected volatility</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                59.48%
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Expected dividends</td>
              <td align="right" width="50%">
                nil
              </td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected life</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                5
                years
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Risk-free interest rate</td>
              <td align="right" width="50%">
                4.01%
              </td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2013, there were no unrecognized compensation costs related to non-vested share options.</p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On June 22, 2009, the Compensation Committee of the Company&#8217;s Board of Directors recommended and approved the grant of options to purchase
      385,640
      shares of the Company&#8217;s common stock to certain key employees, officers and consultants with an exercise price of $14.05
      per share and a contractual life of
      7
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable over five years in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">remaining</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Aggregate</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">Number of</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">exercise price</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">contractual</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">intrinsic</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">per share</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">term</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Outstanding as of October 1, 2012</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              328,671
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">$</td>
            <td align="right" width="10%">
              14.05
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Exercised</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Forfeited</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Cancelled</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Outstanding as of March 31, 2013</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              328,671
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              14.05
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              3.25
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Exercisable as of March 31, 2013</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              246,503
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              14.05
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              3.25
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      (1) Aggregate intrinsic value represents the value of the Company&#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The weighted average grant-date fair value of options granted on June 22, 2009 was $12.30
      per share. The Company recorded non-cash share-based compensation expense of $295,926
      and of $156,823
      for the six months ended March 31, 2012 and 2013 and $136,912
      and $70,241
      for the three months ended March 31, 2012 and 2013 respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on June 22, 2009 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected volatility</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                111.03%
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Expected dividends</td>
              <td align="right" width="50%">
                nil
              </td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected life</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                7
                years
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Risk-free interest rate</td>
              <td align="right" width="50%">
                3.69%
              </td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      As of March 31, 2013, there were unrecognized compensation costs of $167,532
      related to the above non-vested share options. These costs are expected to be recognized over a weighted average period of
      1.5
      years.
    </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On June 26, 2009, the Compensation Committee of the Company&#8217;s Board of Directors recommended and approved the grant of options to purchase
      15,000
      shares of the Company&#8217;s common stock to certain key management with an exercise price of $16.20
      per share and a contractual life of
      7
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable over five years in twenty equal quarterly installments beginning on the first day of each fiscal quarter beginning on October 1, 2009.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Aggregate</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">Number of</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">exercise</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">remaining</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">intrinsic</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">price per share</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">contractual term</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">value (1)</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Outstanding as of October 1, 2012</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              15,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              16.20
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Exercised</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Forfeited</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (15,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              16.20
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              4.74
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Cancelled</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="10%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Outstanding as of March 31, 2013</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Exercisable as of March 31, 2013</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="10%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      (1) Aggregate intrinsic value represents the value of the Company&#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The weighted average grant-date fair value of options granted on June 26, 2009 was $14.30
      per share. The Company recorded non-cash share-based compensation expense of $15,136
      and
      nil
      for the six months ended March 31, 2012 and 2013 and $6,427
      and
      nil
      for the three months ended March 31, 2012 and 2013, respectively in respect of share options granted on June 26, 2009 which was allocated to research and development expense.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on June 26, 2009 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected volatility</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                113.58%
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Expected dividends</td>
              <td align="right" width="50%">
                nil
              </td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected life</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                7
                years
              </td>
            </tr>
            <tr valign="top">
              <td align="left">Risk-free interest rate</td>
              <td align="right" width="50%">
                3.51%
              </td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2013, there were no unrecognized compensation costs related to the above non-vested share options.</p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On April 8, 2010, the Compensation Committee of the Company&#8217;s Board of Directors recommended and approved the grant of options to purchase
      20,000
      shares of the Company&#8217;s common stock to certain key management with an exercise price of $12.15
      per share and a contractual life of
      7.5
      years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable in eight equal installments beginning on each quarter after September 30, 2010.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31, 2013 is presented below:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Weighted</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">average</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">Aggregate</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">Number of</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">exercise</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">remaining</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">intrinsic</td>
            <td align="center" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">shares</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="10%">price per share</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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              20,000
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              12.15
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              -
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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              -
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            <td align="left" bgcolor="#e6efff" width="10%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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              -
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            <td align="left" width="10%">&#160;</td>
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            <td align="left" width="10%">&#160;</td>
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            <td bgcolor="#e6efff" width="10%">&#160;</td>
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            <td bgcolor="#e6efff" width="1%">&#160;</td>
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            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
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              20,000
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              12.15
            </td>
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              4.50
              years
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            <td align="left" width="2%">&#160;</td>
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            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              &#160;
              -
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            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="10%">&#160;</td>
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            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
              12,500
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              12.15
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              4.50
              years
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              &#160;
              -
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      (1) Aggregate intrinsic value represents the value of the Company&#8217;s closing stock price on March 31, 2013 ($1.18) in excess of the exercise price multiplied by the number of options outstanding or exercisable.
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The weighted average grant-date fair value of options granted on April 8, 2010 was $7.05
      per share. The Company recorded non-cash share-based compensation expense of $20,941
      and $7,330
      for the six months ended March 31, 2012 and 2013, respectively, and $10,425
      and $2,820
      for the three months ended March 31, 2012 and 2013, respectively, in respect of share options granted on April 8, 2010 which was allocated to research and development expense.
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on April 8, 2010 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="60%">
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              <td align="right" bgcolor="#e6efff" width="50%">
                51.79%
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            <tr valign="top">
              <td align="left">Expected dividends</td>
              <td align="right" width="50%">
                nil
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            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected life</td>
              <td align="right" bgcolor="#e6efff" width="50%">
                7.5
                years
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            </tr>
            <tr valign="top">
              <td align="left">Risk-free interest rate</td>
              <td align="right" width="50%">
                3.90%
              </td>
            </tr>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      As of March 31, 2013, there were unrecognized compensation costs of $1,373
      related to the above non-vested share options. These costs are expected to be recognized in the third quarter of 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(ii) Restricted Shares</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Pursuant to the Plan and in accordance with the China BAK Battery, Inc. Compensation Plan for Non-Employee Directors, the Compensation Committee of the Company&#8217;s Board of Directors recommended and approved the grant of
      100,000
      restricted shares to the Chief Executive Officer, Mr. Xiangqian Li with a fair value of $14.05
      per share on June 22, 2009. In accordance with the vesting schedule of the grant, the restricted shares will vest in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The Company recorded non-cash share-based compensation expense of $46,224
      and $24,278
      for the three months ended March 31, 2012 and 2013, respectively, in respect of the restricted shares granted on June 22, 2009, which was allocated to general and administrative expenses.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The Company recorded non-cash share-based compensation expense of $100,298
      and $54,232
      for the six months ended March 31, 2012 and 2013, respectively, in respect of the restricted shares granted on June 22, 2009, which was allocated to general and administrative expenses.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      As of March 31, 2013, there was unrecognized stock-based compensation costs of $60,464
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      1.5
      years.
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As the Company itself is an investment holding company which is not expected to generate operating profits to realize the tax benefits arising from its net operating loss carried forward, no income tax benefits were recognized for such stock-based compensation cost under stock option plan for the three and six months ended March 31, 2012 and 2013.</p><span></span></td>
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                <p>The entire disclosure for accounts comprising shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income, and compensation-related costs for equity-based compensation. Includes, but is not limited to, disclosure of policies, compensation plan details, equity-based arrangements to obtain goods and services, deferred compensation arrangements, and employee stock purchase plan details.</p>
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                <p>No definition available.</p>
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      As of September 30, 2012 and March 31, 2013, the Company had interest-free and unsecured advances of $2,495,855
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      As of September 30, 2012 and March 31, 2013, the Company had advances of $5,090,921
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                  7,682,228
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                  15,930,182
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          &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
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            -2013
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            -
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            -2014
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            7,682,228
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          &lt;td align="left" bgcolor="#e6efff"&gt;- 2015 and thereafter&lt;/td&gt;
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            8,247,954
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            15,930,182
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EHBAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF MATURITIES OF LONG TERM DEBT (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
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        <td class="nump">$ 0<span></span></td>
      </tr>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwokTwoFiveJMcHbRTQh', window );">Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 4</a></td>
        <td class="nump">3,221,857<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwopBNTSBkThreekslThree', window );">Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 6</a></td>
        <td class="nump">8,054,643<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwoXrghlJWFXVkQ', window );">Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 8</a></td>
        <td class="nump">4,622,946<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfMaturitiesOfLongTermDebtZeroOneSevenOneEightTwoOneEightTwopbmTNSZThreeMTVB', window );">Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 9</a></td>
        <td class="nump">$ 15,899,446<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 4</p>
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                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 2</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 9</p>
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                <p>No definition available.</p>
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                <p>Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 6</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Long-term Bank Loans Schedule Of Maturities Of Long Term Debt 8</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div>
        </th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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      <b>16. Commitments and Contingencies</b>
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      <i>(i) Capital Commitments</i>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2012 and March 31, 2013, the Company had the following contracted capital commitments:</p>
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                <i>September 30,</i>
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                <i>March 31,</i>
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              <td align="left">&#160;</td>
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                <i>2012</i>
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              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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                <i>2013</i>
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              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">For construction of buildings</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
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                10,820,593
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                317,186
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              <td align="left">For purchases of equipment</td>
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                3,630,112
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              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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                2,379,826
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              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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            <tr>
              <td bgcolor="#e6efff">&#160;</td>
              <td bgcolor="#e6efff" width="1%">&#160;</td>
              <td bgcolor="#e6efff" width="12%">&#160;</td>
              <td bgcolor="#e6efff" width="2%">&#160;</td>
              <td bgcolor="#e6efff" width="1%">&#160;</td>
              <td bgcolor="#e6efff" width="12%">&#160;</td>
              <td bgcolor="#e6efff" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left">&#160;</td>
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              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                14,450,705
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                2,697,012
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(ii) Land Use Rights and Property Ownership Certificate</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Pursuant to the land use rights certificate relating to the Company&#8217;s Tianjin facility, the Tianjin government had requested that the Company complete the construction of the Tianjin facility before September 30, 2008. In February 5, 2010, the Company completed one part of the industrial campus construction and received the property and land use right certificate, however, the construction in the rest of the land was still not completed. As of March 31, 2013, the Company was in the process of negotiating with the relevant government bureau for the extension of the completion date. If the Company fails to obtain the approval for the extension of the completion date from the relevant government bureau regarding the rest of the land, there is a risk that the land use rights certificate will become invalid. However, management believes that this possibility, while present, is remote.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Pursuant to the land use rights certificate that the Company obtained relating to the Research and Development Test Centre being constructed in Shenzhen, the Company must complete at least
      25% of the construction of the Research and Development Test Centre by September 30, 2008. On November 11, 2008 and May 27, 2009, the Company has signed two supplemental agreements with Shenzhen government to increase the dimensions of the Research and Development Test Centre. According to the supplemental agreements, the Company is required to complete the construction by May 6, 2011. According to the property ownership and land use rights certificate, such rights may not be pledged without the approval of the relevant government office. The Company is required to pledge its property ownership and land use rights certificate in relation to the Research and Development Test Centre to China Development Bank according to the loan agreement entered into with it. On April 7, 2010, the pledge of the land use rights certificate to China Development Bank was approved by the relevant government bureau. On April 20, 2010, the relevant land use rights certificate was pledged to China Development Bank.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On March 26, 2012, the Company purchased new insurance policy for its manufacturing facilities at BAK Industrial Park in Shenzhen, China. Under the new insurance policy entered into with Ping An Property &amp; Casualty Insurance Company of China, Ltd, the insured amount for our manufacturing facilities at BAK Industrial Park is RMB663,612,000
      (approximately $106.9
      million) for the period from March 27, 2012 to July 26, 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On July 2, 2012, upon the expiry of the existing insurance policy, the Company acquired a new insurance policy from Ping An Property &amp; Casualty Insurance Company of China, Ltd. The insured amount for Company's manufacturing facilities in Tianjin is RMB260,142,199
      (approximately $41.9
      million) for the period from July 2, 2012 to July 2, 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company is not able to insure its new Research and Development Test Centre to be constructed in Shenzhen, China, until it receives the required property ownership and land use rights certificates. Upon receipt of such certificates, the Company intends to procure such insurance. As discussed above, the Company has obtained the land use rights certificate to the land relating to these facilities. The application for a property ownership certificate is in process with respect to the Company&#8217;s facilities in Shenzhen.</p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(iii) Guarantees</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In order to secure the supplies of certain raw materials and upon the request of their existing or prospective suppliers, the Company has given guarantees of bank borrowings with maximum obligation period of from one to three years to certain parties to the maximum extent as follows:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="9%">
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            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="9%">
              <i>March 31,</i>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="20%">
              <i>Guarantee</i>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="9%">
              <i>30,</i>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="9%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="20%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Guarantee for</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%">
              <i>2012</i>
            </td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="9%">
              <i>2013</i>
            </td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="20%">
              <i>Period</i>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="9%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="9%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="20%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Shenzhen Tongli Hi-tech Co. Ltd. - a non-related party</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              2,386,369
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="20%">4/1/2012-3/31/2013</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Tianjin Huaxiahongyuan Ltd. - a non-related party</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="9%">
              2,386,369
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="9%">
              2,416,393
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="20%">4/25/2012-4/25/2015</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Shenzhen Yasu Technology Co. Ltd. - a non-related party</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              9,545,476
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              9,665,571
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="20%">5/25/2012-6/25/2015</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Shenzhen Langjin - a non-related party (Note5(b))</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="9%">
              9,545,476
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="9%">
              9,665,571
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="20%">8/15/2011-8/14/2014</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Tianjin BAK New Energy Research Institute Co., Ltd.- a related party</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%">
              11,247,753
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="9%">
              6,443,714
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="20%">7/2/2012-10/15/2013</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%">
              35,111,443
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="9%">
              28,191,249
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="20%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On April 1, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Shenzhen Development Bank (currently known as &#8220;Pingan Bank&#8221;) Longhua Branch in the amount of $2.4
      million by Shenzhen Tongli Hi-Tech Co., Ltd. (&#8220;Shenzhen Tongli&#8221;), one of the Company&#8217;s cases and caps suppliers, for the period from April 1, 2012 to March 31, 2013. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Tongli under the loan contract if Shenzhen Tongli fails to perform its obligations as set forth in the loan contract. The Company did not renew the guarantee contract after expiration on March 31, 2013.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On April 25, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from China Minsheng Banking Corp., Ltd, in the amount of $2.4
      million by Tianjin Huaxiahongyuan Ltd. (&#8220;Tianjin Huaxiahongyuan&#8221;), one of the Company&#8217;s prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from April 25, 2012 to April 25, 2015. On May 17, 2013, the Company executed a new guarantee contract with Bank of Dalian to replace the existing guarantee contract with the same terms and conditions from May 22, 2013 to May 21, 2016. Under this guarantee contract, the Company shall perform all obligations of Tianjin Huaxiahongyuan under the loan contract if Tianjin Huaxiahongyuan fails to perform its obligations as set forth in the loan contract.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On May 25, 2012 and June 25, 2012, the Company entered into two guarantee contracts to serve as the guarantor for the bank loan borrowed from Bank of China Shenzhen Branch in the amount of $9.7
      milliony by Shenzhen Yasu Technology Co. Ltd. (&#8220;Shenzhen Yasu&#8221;), one of the Company&#8217;s prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from May 25, 2012 to June 24, 2015. Under these guarantee contracts, the Company shall perform all obligations of Shenzhen Yasu under the loan contracts if Shenzhen Yasu fails to perform its obligations as set forth in the loan contracts.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On August 15, 2011, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Agricultural Bank of China Shenzhen Branch in the amount of $9.7
      million by Shenzhen Langjin Technology Development Co. Ltd. (&#8220;Shenzhen Langjin&#8221;), one of the Company&#8217;s prospective suppliers of chemical raw materials such as battery separator paper, for the period from August 15, 2011 to August 14, 2014. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Langjin under the loan contract if Shenzhen Langjin fails to perform its obligations as set forth in the loan contract.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On April 3, 2013, the Company entered into a guarantee agreement with Jilin Province Trust &amp; Investment Co., Ltd, under which the Company agrees to guarantee loans to its chemical raw material supplier, Hubei Yanguang Energy Technology Co. Ltd., a non-related party, to the extent of RMB30,000,000
      (approximately US$4.83
      million) that it owes to other parties. The guarantee period is from April 3, 2013 to April 2, 2014. The Company believes that Hubei Yanguang Energy Technology Co. Ltd owns assets including land use rights covering an area of approximately
      1,330,000
      square meters and buildings thereon in Hubei, the PRC, and should be financially capable to repay the above mentioned loans upon maturity in April 2014.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The Company has also guaranteed the loans of a related party under the common control of Mr. Xianqian Li in the amount of approximately $11.2
      milion and $6.44
      million as of September 30, 2012 and March 31, 2013, respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Tianjin BAK New Energy Research Institute Co., Ltd (&#8220;Tianjin BAK&#8221;) is a company under common control of Mr. Xianqian Li, the Company&#8217;s CEO. The Company entered into various guarantee contracts to serve as the guarantor for the bank loans borrowed from Bank of Dailian by Tianjin BAK in the amount of $6.44
      million as of March 31, 2013 extending to various periods up to October 15, 2013.
    </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In China, it is a common practice among companies in the region where the Company is located to provide guarantees for bank debts of existing or prospective business partners with no consideration given. It is considered a &#8220;favor for favor&#8221; business practice and is commonly required by the lending banks in these cases.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">No assets were held either as collateral or by third parties that, upon the occurrence of any triggering events or condition under the guarantees, the Company could obtain or liquidate to recover all or a portion of the amounts paid under the guarantees.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On January 5, 2013, the Company received a notice that the Shenzhen Langjin Technology Development Co. Ltd. had defaulted on their loan guaranteed by the Company and two other companies and demanded immediate payment of the full guaranteed amount RMB60,000,000
      (US$9,665,571) from the Company and two other co-guarantors. As the two other co-guarantors had the ability to pay RMB14,000,000
      (US$2,255,300) only, the Company was demanded to pay the remaining balance. As of March 31, 2013, the Company has paid China Agricultural Bank an amount of RMB46
      million (US$7.4
      million), and received an amount of RMB9
      million (US$1.5
      million) that it claimed back from Shenzhen Langjin. On April 28, 2013, the Company received a further indemnification amount of RMB19
      million (US$3.1million) .
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      During the six months ended March 31, 2012 and 2013, the Company recorded a net loss arising from loan guarantees of
      nil
      and $2.8
      million, respectively. During the three months ended March 31, 2012 and 2013, the Company recorded a reversal of the net loss arising from loan guarantees of
      nil
      and $4.6
      million, respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2013 and as of filing date of this form 10-Q, the Company has assessed the performance risk of these guarantees and the fair value of the obligation arising from them and considered it is immaterial to the condensed consolidated financial statements except for the obligations relating to Shenzhen Langjin.</p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(iv) Outstanding Discounted Bills and Transferred Bills</i>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">From time to time, the Company factors bills receivable to banks and endorses the bank acceptance bills received to its suppliers, vendors or other parties for settlement of its liabilities to these creditors. At the time of the factoring and transfer, all rights and privileges of holding the receivables are transferred to the banks and the creditors. The Company removes the assets from its books and records a corresponding expense for the amount of the discount.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company's outstanding discounted and transferred bills as of September 30, 2012 and March 31, 2013 are summarized as follows:</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
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                <i>September 30,</i>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">
                <i>March 31,</i>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2012</i>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2013</i>
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
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              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">Bank acceptance bills</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                21,962,849
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                41,002,935
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for commitments and contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.25)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 460<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 450<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14435-108349<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 440<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25287-109308<br><br><br><br></p>
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<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>115 - Disclosure - Other Long-term Loans</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>cx_01_October_2012_TO_31_March_2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0001117171</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-10-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-03-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="6 Months Ended" /><Label Key="Calendar" Id="1" Label="Mar. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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      &lt;b&gt;9. Other Long-term Loans&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company had interest-free and unsecured advances of $2,495,855
      and $2,527,256
      respectively from Tianjin Aifuyi Auto Parts. Co., Ltd, an unrelated party to the Company. This loan is repayable by September 30, 2014.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2012 and March 31, 2013, the Company had advances of $5,090,921
      and $13,402,926
      from Tianjin Zhantuo International Trading Co., Ltd, an unrelated party of the Company. The loans are non interest bearing and amounted to $5,154,972
      and $8,247,954
      repayable by September 30, 2014 and December 31, 2014 respectively. These loans were secured by the Company&amp;#8217;s land use rights with a carrying amount of $9,577,458
      and $9,566,555
      as of March 31, 2013 and September 30, 2012 respectively (Note 7).
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The aggregate maturities of other long-term loans as of March 31, 2013 are as follows:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="80%"&gt;
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                &lt;td align="left"&gt;Payable within fiscal year ending September 30,&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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                  -2013
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  &amp;#160;
                  -
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  -2014
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  7,682,228
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;- 2015 and thereafter&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                  8,247,954
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                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                  15,930,182
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                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Net Loss per Share<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>14. Net Loss Per Share</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The following is the calculation of net loss per share:</p>
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              <i>Three months ended March 31,</i>
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              <i>Six months ended March 31,</i>
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              <i>2012</i>
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            <td align="center" width="1%">&#160;</td>
            <td align="center" width="9%">
              <i>2013</i>
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            <td align="center" width="10%">
              <i>2012</i>
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            <td align="center" width="1%">&#160;</td>
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              <i>2013</i>
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          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
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              <p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">(As restated)</p>
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            <td align="center" width="1%">&#160;</td>
            <td align="center" width="10%">&#160;</td>
            <td align="center" width="2%">&#160;</td>
            <td align="center" width="1%">&#160;</td>
            <td align="center" width="9%">&#160;</td>
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          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Net loss</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (15,628,048
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              (19,688,377
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (17,447,802
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              (47,854,127
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
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            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="9%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="9%">&#160;</td>
            <td width="2%">&#160;</td>
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          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Weighted average shares used in basic and diluted computation</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              12,619,049
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              12,619,597
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              12,619,049
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              12,619,597
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="9%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="10%">&#160;</td>
            <td width="2%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="9%">&#160;</td>
            <td width="2%">&#160;</td>
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          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Loss per share &#8211; Basic and diluted</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (1.24
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              (1.56
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="10%">
              (1.38
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="9%">
              (3.79
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      For the three months ended March 31, 2013, the outstanding
      791,671
      stock options and outstanding
      30,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share. For the three months ended March 31, 2012, the outstanding
      828,631
      stock options and outstanding
      60,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      For the six months ended March 31, 2013, the outstanding
      791,671
      stock options and outstanding
      30,000
      restricted stock were anti-dilutive and excluded from diluted net loss per share. For the six months ended March 31, 2012, the outstanding
      838,831
      stock options, outstanding
      60,000
      restricted stock was anti-dilutive and excluded from diluted net loss per share.
    </p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for earnings per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
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            &lt;i&gt;September 30,&lt;/i&gt;
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          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;i&gt;2012&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2013&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Government subsidies received for:-&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;- Automated high-power lithium battery project from the National Development and Reform Commission and Ministry of Industry and Information Technology&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            7,913,200
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            8,012,759
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;- New energy innovation project from the Ministry of Finance&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            9,665,571
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;- Various lithium battery related projects from various government authorities&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            2,384,126
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            4,197,426
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Others&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            67,046
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            10,364,372
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            21,875,756
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOIAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Document and Entity Information<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1"></th>
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      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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        <th class="th">
          <div>May 15, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
        <td class="text">10-Q<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">true<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
        <td class="text">This quarterly report on Form 10-Q is being filed as Amendment No. 2 to our Quarterly Report on Form 10-Q which was originally filed on May 20, 2013 and amended on July 15, 2013. We are amending and restating our financial statements to: correct an improper offset of trade accounts receivable and customers deposits relating to a customer as of December 31, 2012, which was deemed to be delinquent during the quarter then ended. Accordingly all outstanding amounts owed to us by this customer should have been fully impaired as of March 31, 2013. The Condensed Interim Consolidated Statements of Operations and Comprehensive Loss have been restated to properly reflect the impairment of trade accounts receivable owed by this customer as of March 31, 2013; and the Condensed Interim Consolidated Balances Sheets have been restated to present the correct amount of trade accounts receivable and customer deposits as of March 31, 2013.  Revise the disclosure under Part I Item 4 regarding Controls and Procedures. This Amendment No. 2 also addresses certain SEC comments provided to the Company and amends the following accordingly: Part I, Item 1, Condensed Interim Consolidated Statements of Operations and Comprehensive Loss, which have been restated to properly present government grants as part of our operating income/(loss). Part I, Item 1, Note 1, Principal Activities, Basis of Presentation and Organization, to indicate that we do not have claims from other investors except for those originally disclosed. Part I, Item 1, Note 4, Inventories, to present the correct amount of inventories write-down for the three-months ended March 31, 2013. Part I, Item 1, Note 16, Commitments and Contingencies (iii) Guarantees, which now provides more information about the guarantees that we provided to certain suppliers. In addition, as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), this Amendment contains new certifications pursuant to Rules 13a-14 and 15d-14 under the Exchange Act and Section 302 of the Sarbanes-Oxley Act of 2002.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">Mar. 31,
				 2013<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">cbak<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">CHINA BAK BATTERY INC<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
        <td class="text">0001117171<span></span></td>
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        <td class="text">--09-30<span></span></td>
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        <td class="text">Yes<span></span></td>
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        <td class="text">No<span></span></td>
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        <td class="text">2013<span></span></td>
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                <p>Description of changes contained within amended document.</p>
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                <p>No definition available.</p>
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                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
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                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalYearFocus</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentPeriodEndDate</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
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                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentType</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>dei:submissionTypeItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
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                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td>xbrli:sharesItemType</td>
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                    <td>na</td>
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                    <td>instant</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCurrentReportingStatus</nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>dei:filerCategoryItemType</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
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                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityVoluntaryFilers</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</td>
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                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityWellKnownSeasonedIssuer</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Trading symbol of an instrument as listed on an exchange.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>dei_TradingSymbol</nobr></td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EUDAE">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY June 26, 2009 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013

</div>
          <div>Y</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTworCOneCgSJlFivePEightx', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 1</a></td>
        <td class="nump">$ 15,000<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwogSixJCSrVMsCSR', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 2</a></td>
        <td class="nump">16.20<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwovJxygkEightFourfSevenHz', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 3</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoMqTtwQcJGRkTwo', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 4</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwomSevengzppLzSMFourM', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 5</a></td>
        <td class="num">(15,000)<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTwoMZeroDzwgDbXRSeven', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 6</a></td>
        <td class="nump">16.20<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoNineZeroFiveyFFourThreegypXp', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 7</a></td>
        <td class="nump">4.74<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoVnmLFiveOneLxCGSixw', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 8</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfSummaryOfShareOptionPlanActivityJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoSixqvfbpMmOnerWr', window );">Share-based Compensation Schedule Of Summary Of Share Option Plan Activity June 26, 2009 9</a></td>
        <td class="nump">0<span></span></td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Fair Value of Financial Instruments<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresTextBlock', window );">Fair Value of Financial Instruments [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>15. Fair Value of Financial Instruments</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      ASC Topic 820,
      <i>Fair Value Measurement and Disclosures</i>
      , defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy, which requires classification based on observable and unobservable inputs when measuring fair value. Certain current assets and current liabilities are financial instruments. Management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and, if applicable, their current interest rates are equivalent to interest rates currently available. The three levels of valuation hierarchy are defined as follows:
    </p>
    <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%">
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        <td align="left">&#160;</td>
        <td align="left" width="5%">-</td>
        <td align="left" width="89%">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="5%">-</td>
        <td align="left" width="89%">
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</p>
        </td>
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      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="5%">-</td>
        <td align="left" width="89%">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Measured on recurring basis</i>
      </b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, pledged deposits, trade accounts receivable, other receivables, short-term bank loans, long-term bank loans, other loan-term loan, other long-term payable, accounts and bills payable and other payables, approximate their fair values because of the short maturity of these instruments and the rate of interest of these instruments approximate the market rate of interest.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Measured on non-recurring basis</i>
      </b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company is required to record assets and liabilities at fair value on a non-recurring basis in certain circumstances. Generally, assets are recorded at fair value on a non-recurring basis as a result of impairment charges. For the three month ended March 31, 2012 and 2013, impairment changes of
      nil
      and $11.4
      million, respectively, were incurred on the Company&#8217;s long-lived assets. For the six months ended March 31, 2012 and 2013, impairment charges of $2.7
      million and $11.4
      million, respectively, were incurred on the Company&#8217;s long-lived assets.
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 21<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13433-108611<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14064-108612<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 820<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25499696&amp;loc=d3e19207-110258<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 30<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13504-108611<br><br><br><br></p>
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 -Name Regulation 12B

 -Number 240

 -Section 12b

 -Subsection 1



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 -Name Regulation 12B

 -Number 240

 -Section 12b

 -Subsection 1



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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXH">
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          <div style="width: 200px;"><strong>SCHEDULE OF ANALYSIS OF ALLOWANCE FOR DOUBTUFL ACCOUNTS FOR OTHER RECEIVABLES (Details) (USD $)<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwobEightGkcMgZzTwofh', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 1</a></td>
        <td class="nump">$ 1,305,329<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoTwoJyFiveCmCSixmwkC', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 2</a></td>
        <td class="num">(4,453)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoDqTbNineWEightvHQWd', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 3</a></td>
        <td class="nump">16,402<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoMJfpdCdEightKFiveEightJ', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 4</a></td>
        <td class="nump">$ 1,317,278<span></span></td>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 1</p>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 3</p>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 4</p>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Analysis Of Allowance For Doubtufl Accounts For Other Receivables 2</p>
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EHKAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSixWCgngmQxNLX', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 1</a></td>
        <td class="nump">$ 4,458,058<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwopKmStsKPQqFiveR', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 2</a></td>
        <td class="nump">3,023,049<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoNqCDQSTSEightDOneFive', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 3</a></td>
        <td class="nump">1,014,814<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoKVxhNTThreerwwhTwo', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 4</a></td>
        <td class="nump">863,383<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoFourFourlNineQxdttxhc', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 5</a></td>
        <td class="nump">1,005,409<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSixTwodCXtMThreeKWdM', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 6</a></td>
        <td class="nump">1,018,059<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwotnDVvqWmXTwoZerom', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 7</a></td>
        <td class="nump">1,176,592<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTworyZerokWrSxXEightzSix', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 8</a></td>
        <td class="nump">1,095,565<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoTZerohntNineNPNLNd', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 9</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwozSixEightSKDNDTgzTwo', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 10</a></td>
        <td class="nump">1,729,471<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoQhNinedCzOnerbEightPK', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 11</a></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwolhfnFourbThreevhThreeFourW', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 12</a></td>
        <td class="nump">238,078<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoGZeroSzhcOneTzFournR', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 13</a></td>
        <td class="nump">1,263,544<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoxLKTMlBvHFtC', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 14</a></td>
        <td class="nump">1,093,391<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoFourTwoTwoFournDyFourhvZerof', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 15</a></td>
        <td class="nump">94,458<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoCTWMBlMTJcmc', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 16</a></td>
        <td class="nump">346,938<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSevenDhNnThreeQWqlOneTwo', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 17</a></td>
        <td class="nump">9,012,875<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSevenKdXWXKNpThd', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 18</a></td>
        <td class="nump">9,407,934<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwofmLtMxvGQMbG', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 19</a></td>
        <td class="num">(1,305,329)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwotzZeroOneHThreeNinepEightqFT', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 20</a></td>
        <td class="num">(1,317,278)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoLWtBZeroThreeLmTkhP', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 21</a></td>
        <td class="nump">7,707,546<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoTfyQqtbXMJNineJ', window );">Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 22</a></td>
        <td class="nump">$ 8,090,656<span></span></td>
      </tr>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 16</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 19</p>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 15</p>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 13</p>
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoGZeroSzhcOneTzFournR</nobr></td>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 4</p>
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoKVxhNTThreerwwhTwo</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 12</p>
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwolhfnFourbThreevhThreeFourW</nobr></td>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 21</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoLWtBZeroThreeLmTkhP</nobr></td>
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                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 3</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoNqCDQSTSEightDOneFive</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 2</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwopKmStsKPQqFiveR</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 11</p>
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                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoQhNinedCzOnerbEightPK</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 8</p>
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                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTworyZerokWrSxXEightzSix</nobr></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 17</p>
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                <p>No definition available.</p>
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSevenDhNnThreeQWqlOneTwo</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
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      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSevenKdXWXKNpThd">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 18</p>
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                <p>No definition available.</p>
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSevenKdXWXKNpThd</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSixTwodCXtMThreeKWdM">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 6</p>
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                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSixTwodCXtMThreeKWdM</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSixWCgngmQxNLX">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 1</p>
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                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoSixWCgngmQxNLX</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>cbak_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroOneSevenOneEightTwoOneEightTwoTfyQqtbXMJNineJ">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepayments And Other Receivables And Recoverable From Loan Guarantee Schedule Of Prepayments And Other Receivables 22</p>
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                <p>No definition available.</p>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQAAC">
      <tr>
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          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June 26, 2009 (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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          <div>Mar. 31, 2013

</div>
          <div>Y</div>
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        <td class="nump">113.58%<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoOneEightrbhrNinezFywm', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On June 26, 2009 2</a></td>
        <td class="nump">$ 0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfValuationOfOptionsGrantedOnJuneTwoSixTwoZeroZeroNineZeroOneSevenOneEightTwoOneEightTwoTThreePGwgmsRBVX', window );">Share-based Compensation Schedule Of Valuation Of Options Granted On June 26, 2009 3</a></td>
        <td class="nump">7<span></span></td>
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        <td class="nump">3.51%<span></span></td>
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                <p>Share-based Compensation Schedule Of Valuation Of Options Granted On June 26, 2009 1</p>
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