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Inventories

3 Months Ended

Dec. 31, 2013

Inventories [Text Block]

4. Inventories

Inventories as of September 30, 2013 and December 31, 2013 consisted of the following:

		September 30,			December 31,
		2013			2013
Raw materials	$	9,732,211		$	8,480,767
Work-in-progress		9,220,019			8,500,395
Finished goods		38,322,957			32,216,577
	$	57,275,187		$	49,197,739

During the three months ended December 31, 2012 and 2013, write-down of obsolete inventories to lower of cost or market of $19,275,145 and $4,638,420, respectively, were charged to cost of revenues.

X

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766



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 210.5-02.6)

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



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, b, c

-Article 5

+ Details

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