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Concentrations and Credit Risk | 9 Months Ended
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Jun. 30, 2015
Concentrations and Credit Risk [Text Block] |
18. | Concentrations and Credit Risk
| (a) | Concentrations
The Company had one and two customers that individually comprised 10% or more of net revenue for the three months ended June 30, 2014 and 2015, respectively, as follows:
|  |  | Three months ended June 30, |
|  |  | 2014 |  |  | 2015 |
| Dongguan Yulong Telecom Technology Co., Ltd | $ | 6,657,646 |  |  | 13.87% |  | $ | * |  |  | * |
| Sichuan Pisen Electronics Co., Ltd |  | * |  |  | * |  |  | 1,467,419 |  |  | 59.83% |
| BAK Tianjin |  | * |  |  | * |  |  | 499,290 |  |  | 20.36% |
* Comprised less than 10% of net revenue for the respective period. The Company had one and two customers that individually comprised 10% or more of net revenue for the nine months ended June 30, 2014 and 2015, respectively, as follows:
|  |  | Nine months ended June 30, |
|  |  | 2014 |  |  | 2015 |
| Tinno Mobile Techonlogy Company Limited | $ | 13,278,638 |  |  | 10.88% |  | $ | * |  |  | * |
| Guangdong Pisen Electronics Co., Ltd |  | * |  |  | * |  |  | 2,191,904 |  |  | 25.49% |
| Sichuan Pisen Electronics Co., Ltd |  | * |  |  | * |  |  | 3,444,317 |  |  | 40.06% |
* Comprised less than 10% of net revenue for the respective period. The Company had one and four customers that individually comprised 10% or more of accounts receivable as of September 30, 2014 and June 30, 2015, respectively, as follows:
|  |  | September 30, 2014 |  |  | June 30, 2015 |
| Guangdong Pisen Electronics Co., Ltd. | $ | 569,444 |  |  | 56.17% |  | $ | 969,049 |  |  | 18.39% |
| Sichuan Pisen Electronics Co., Ltd. |  | * |  |  | * |  |  | 2,019,876 |  |  | 38.33% |
| Dongguan Juda Electronics Co., Ltd |  | * |  |  | * |  |  | 1,045,492 |  |  | 19.84% |
| Shenzhen Max Technology Co., Ltd |  | * |  |  | * |  |  | 653,941 |  |  | 12.41% |
After the disposal of BAK International (Note 1) and prior to the completion of the new manufacturing site in Dalian, the Company generated its revenues from sale of batteries via subcontracting the production to BAK Tianjin, a former subsidiary. For the three and nine months ended June 30, 2015, the Company purchased inventories of $3.1 million and $6.7 million from BAK Tianjin. For the three and nine months ended June 30, 2015, the Company generated revenue of
|  | • | $18,030 and $82,680 from Shenzhen BAK, respectively;
|  | • | $499,290 and $557,778 from BAK Tianjin, respectively; and
|  | • | $17,137 and $17,137 from Zhengzhou BAK Battery Co., Ltd, a company with the common director of Mr. Xiangqian Li, the Company's CEO.
| (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, 2014 and June 30, 2015, substantially all of the Company’s cash and cash equivalents 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 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13531-108611 Reference 3: 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 4: 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 Reference 5: 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 6: 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 + Details
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