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Concentrations and Credit Risk | 12 Months Ended
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Sep. 30, 2014
Concentrations and Credit Risk [Text Block] |
20. | Concentrations and Credit Risk
| (a) | Concentrations
The Company had two customers that individually comprised 10% or more of net revenue for the years ended September 30, 2013 and 2014 as follows:
|  |  | 2013 |  |  | 2014 |
| Tinno Mobile Technology Company Limited. | $ | * |  |  | * |  | $ | 13,278,638 |  |  | 10.8% |
| Dongguan Yulong Telecom Technology Co., Ltd. | $ | 21,269,794 |  |  | 11.4% |  | $ | * |  |  | * |
* Comprised less than 10% of net revenue for the respective year. The Company had three customers that individually comprised 10% or more of accounts receivable as of September 30, 2013 and 2014 as follows:
|  |  | 2013 |  |  | 2014 |
| Shenzhen DRN Battery Co., Ltd. | $ | 5,787,787 |  |  | 11.6% |  | $ | * |  |  | * |
| Beijing Beny Wave Technology Co., Ltd. |  | 6,811,680 |  |  | 13.7% |  |  | * |  |  | * |
| Guangdong Pisen Electronics Co., Ltd. | $ | * |  |  | * |  | $ | 569,444 |  |  | 56.2% |
** Comprised less than 10% of accounts receivable as of the respective year end date. After the disposal of BAK International (Note 1) and prior to the completion of the new manufacturing site in Dalian, the Company continued its business and continued to generate revenues from sale of batteries via subcontracting the production to BAK Tianjin, a former subsidiary. From July 1, 2014 to September 30, 2014, the Company purchases inventories of $3.3 million from BAK Tianjin.
| (b) | Credit Risk
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, 2013 and 2014, substantially all of the Company’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.

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6327-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6404-108592 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13531-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6351-108592 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13537-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6442-108592 + Details
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